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TMI Blog2017 (3) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent/Appellant ORDER Appeal No. E/926/2011-EX[SM] has been filed by the department against the Order-in-Appeal No. 44/BK/GGN/2011 dated 27.01.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-III. Appeal No. E/1107/2011-EX[SM] has been filed by the appellants against the same order of the Commissioner (Appeals). Since both the appeals are aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in appeal against the order of the Commissioner (Appeals), wherein they have been denied the benefit of Business Auxiliary Service / Business Support Service, Insurance Auxiliary Service, Outdoor Catering Service and Construction Service. The period involved in all the services is from October, 2008 to March, 2009. It is seen from the Annexure 'A' of the show cause notice that Const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for professional charges for various services pertaining to accounting, training and indirect taxes. In the relevant period, the definition of 'Input Services' under Rule 2(l) of CCR, 2004, in the inclusive part, input services used in relation to business such as accounting, auditing, training etc. are specifically included. The definition is itself very wide to include the services u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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