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TMI Blog2016 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... the same cannot be considered to be covered by the definition of “input services” - invoking extended period of limitation - Held that:- Admittedly the service tax was paid by the assessee on the services obtained from NABARD in relation to preparation of draft project report for maize processing and dairy units, in the same factory, in which the appellant was manufacturing sugar and molasses. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to business can cover all activities relating to functioning of a business and the said term cannot be given a restricted meaning inasmuch as the same is of wide import in fiscal statutes. As such it is of the view that the said activity being in relation to the appellant’s business and in relation to setting up of a factory has to be held as covered by the definition of “input service”. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndred and Twenty only) in respect of the service tax paid as consultancy fees to M/s. NABARD for preparation of the draft project report for maize processing and dairy units. The appellant was already registered as a manufacturer of sugar and molasses and wanted to extend their manufacturing operations so as to utilize the surplus electric power as also the land. The said credit was availed in Sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the factory and as such can be held to be covered by the said definition. Further the said explanation used the expression that any activities relating to business would also be covered by the definition of input services . The said phrase i.e. activities relating to business was the subject matter of the Hon ble Bombay High Court decision in the case of Coca Cola India Pvt. Ltd. Vs. CC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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