2017 (3) TMI 857

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..... ces used in relation to business such as accounting, auditing, training etc. are specifically included. The definition is itself very wide to include the services used by the manufacturer by directly/indirectly in relation to final product and clearance of final product - credit allowed - appeal allowed - decided in favor of appellant. - E/926/2011-EX[SM] & E/1107/2011-EX[SM] - Final Order No. .....

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..... Rent a cab service . Rent a cab service has been used by the respondent for ferrying employees to the factory and vice-versa. Ld. A.R. appearing for the Revenue fairly admits that the issue is covered by the decision of this Tribunal in the party s own case decided by final order no. A/50879/2015-SM[BR] dated 23.03.2015 in appeal no. E/50372/2014. Since the issue is squarely covered in favour .....

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..... and Insurance Auxiliary Service is for the insurance surveyor charges. Outdoor Catering Service pertains to food bill for the staff. The issue, pertaining to Construction Service and Consultancy Service for factory building, has already been decided in party s own case in final order cited above by this Tribunal. As for the Business Support Service and Business Auxiliary Service, I find that Bus .....

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