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TMI Blog2018 (5) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... aid meetings being an indispensable programme of the company as laid down in the Companies Act, the disallowance of credit on this count is unjustified - credit allowed. Public Relations Management Services - Held that:- The intention of such market research and analyzing the potentiality of advertisement of each region so as to give region specific advertisement is necessary to augment manufacture - credit allowed. Appeal allowed - decided in favor of appellant. - Appeal No. E/40241/2017 - Final Order No. 41626 / 2018 - Dated:- 28-5-2018 - Hon ble Ms. Sulekha Beevi C.S., Member ( Judicial ) Shri Nasser Abdullah, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Appellants are enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conduct raid in the premises of manufacturers of such duplicate products. The said services was therefore essential for the company to protect the image of its manufactured products. If such services are not utilized, the sub-standard products bearing the brand name of the appellant company would damage the reputation of the appellant company and also damage the product image. Such substandard products using the brand name of the appellant=-company would lead to the public refusing to purchase the company manufactured products and thereby causing serious hinder to the credibility of the products manufactured by the appellant. Thus, security services have been availed by the appellant to protect their reputation as well as that of products a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible only if they are availed within the factory premises. The services which have been availed for protection of image of products cannot be allowed. The mandap keeper services as well as public relations management service have not nexus with the manufacturing activity and has been rightly disallowed by the Commissioner (Appeals). 4. Heard both sides. 5. The ld. counsel has explained the purposes for which the security service has been availed by the appellant. The Commissioner (Appeals) has disallowed stating that it is not consumed within the factory. The definition of input services has an includes part and the word includes has to be interpreted so as to enlarge the meaning and not in a restrictive manner. The security servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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