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TMI Blog2017 (9) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ate) for Respondent ORDER Above stated two appeals are directed against Order-in-Appeal No. NOI/EXCUS/000/APPL/272/ 13-14 dated 27/12/2013 passed by Commissioner (Appeals) Customs, Central Excise Service Tax, Noida. Appeal No. E/ 53469/2014 was filed by M/s Uflex Ltd. whereas Appeal E/ 53455/2014 was filed by Revenue. 2. The brief facts of the case are that M/s Uflex Ltd. was engaged in the manufacture of Polyester film, BOPP articles of plastics. They were issued with a show cause notice dated 08/11/2012 through which there was a proposal to recover Cenvat credit of ₹ 10,26,525/- of service tax paid for the period from August, 2008 to October, 2011 on following services: SI. No. Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of ₹ 5,32,047/- in respect of input services namely Custodial Service, Insurance of Company Cars Service, Repair of Company Vehicles and Maintenance of Records of Share Holders Services. The Learned Commissioner (Appeals) disallowed the Cenvat credit of service tax paid on services namely Fleet Management Service, Golf Course Membership Service and Valuation of Property Service. M/s Uflex Ltd. preferred appeal in respect of Fleet Management Service, Golf Course Membership Service and Valuation of Property Service whereas Revenue preferred appeal in respect of services which were allowed by Learned Commissioner (Appeals). 4. Heard Learned Counsel for M/s Uflex Ltd. He submitted that Hon'ble High Court of Bombay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lusive part of the definition of 'input service' purport to cover not only services used prior to the manufacture of final products, subsequent to the manufacture of final products but also services relating to the business such as accounting, auditing. ...etc. Thus the definition of input service seeks to cover every conceivable service used in the business of manufacturing the final products. Moreover, the categories of services enumerated after the expression 'such as' in the definition of 'input service' do not relate to any particular class or category of services, but refer to variety of services used in the business of manufacturing the final products. There is nothing in the definition of 'input service&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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