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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 ..... e 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 Rs. 10,26,525/- of service tax paid for the period from August, 2008 to October, 2011 on following services: SI. No. Name of the Service Service Tax (in Rs.) 1 Custody Services 19951 2 Fleet Management 264098 3 Golf course Membership 229 4 Housekeeping & Cleaning Services 203783 5 Insurance of Company Cars 360827 6 Maintenance of Records of Shareholders 24741 7 Pest Control Services 989 8 Repair of Company Vehicles 126528 9 Valuation Services 25379 Total 10,26,525/- 3.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of manufacturing of final products are covered under the definition of "input service". He has further submitted that he had submitted before the original authority, first appellate authority that all the services in respect of both the appeals were used in relation to the business of manufacturing of final product and therefore, the disputed Cenvat credit was admissible to M/s Uflex Ltd. 5. Learned AR has supported the grounds of appeal filed by Revenue. 6. Having considered the rival contention and on perusal of record I find that the dispute was in respect of above stated services, in respect of which service tax paid was claimed as eligible for availment of Cenvat credit by M/s Uflex Ltd. and Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estrict the definition of 'input service' to any particular class or category of services used in the business, it would be reasonable to construe that the expression 'such as' in the inclusive part of the definition of input service is only illustrative and not exhaustive. Accordingly, we hold that all services used in relations to the business of manufacturing the final products are covered under the definition of 'input services' and in the present case; the outdoor catering services being integrally connected with the business of the manufacture of cement, credit of service tax paid out on catering services has been rightly allowed by the Tribunal." 7. It is clearly held by Hon'ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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