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TMI Blog2016 (12) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... : - When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation - the inclusive part of the definition of Rule 2 (l) ibid should only be considered as examples of the genre of input service that would be permissible - when the services disputed in this case viz. Business Auxiliary Service, Banking and Other Financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial service, this pertains to services provided by the banks and charges thereon for finance/funding; * With respect to technical service, it is related to testing of finished products to maintain quality. 3. On the other hand, Ld. A.R reiterates the correctness of the impugned order. 4. Definition of "input service" in Rule 2 (l) of the Cenvat Credit Rules, 2004 w.e.f. 1.4.2011 consists o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition, the legislature does not intend to restrict the definition; makes the definition enumerative but not exhaustive. That is to say, the term defined will retain its ordinary meaning but its scope would be extended to bring within it matters which in its ordinary meaning may or may not comprise". 5. Viewed from this light, the inclusive part of the definition of Rule 2 (l) ibid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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