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TMI Blog2017 (3) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... ffects of employees and for their personal use etc - Held that: - such a conclusion is peremptory and based on assumptions and presumptions and without any evidence in the face of appellant’s averments that the said vehicles have been used only for purposes which have nexus with the manufacturing or business activities - the said service is very much an eligible “input service” for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) wherein input service credit has been denied in respect of servicing of Cars, Cleaning service and Agri-Horticulture services. 2. Today, when the matter came up for hearing, Ld. Advocate Shri M. Kannan submitted that the cars are very much owned and registered in the appellant's name and used for manufacturing and business related activities. 2.1 With regard to cleaning se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on servicing of cars on the observation that it cannot be assumed that cars are used only for activities which have nexus with the manufacture and that they could have been used for transporting personal effects of employees and for their personal use etc. I find that such a conclusion is peremptory and based on assumptions and presumptions and without any evidence in the face of appellant s ave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en listed in the services mentioned in the said rule. The list of eligible input services given in Rule 2(l) ibid being inclusive, it is only in the nature of examples of the type of services that would be permissible and therefore, can include many more of its genre. Further, cleaning service is also not specifically excluded from Rule 2(l) as it existed during the relevant period. 6. With reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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