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TMI Blog2017 (1) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... been mentioned in inclusive part of the definition, so also it would include the services attendant to such sales promotion, for example, renting of regional sales office, procuring orders and so on. When the services disputed in this case viz. Business Auxiliary Service relating to sales commission are not specifically excluded by the exclusion portion of the definition and in any case they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judication, original authority while allowing credit on some input services, including those relating sales commission amounting to ₹ 10,91,780/-, however disallowed credits amounting to ₹ 8,30,268/-. Appeal was filed by Department against this order on the grievance that allowing of cenvat credit of ₹ 10,91,780/- on sales commission is not legal and proper. This appeal was allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered as an eligible input service. The earlier portion of the definition, however, is an inclusive definition. The words used in an inclusive definition denotes exhaustive meaning and cannot be treated as restrictive in any sense. When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation. This is the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been mentioned in inclusive part of the definition, so also it would include the services attendant to such sales promotion, for example, renting of regional sales office, procuring orders and so on. 7. In the circumstances, when the services disputed in this case viz. Business Auxiliary Service, particular, services of sales commission agents, are not specifically excluded by the exclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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