9911796707
TMI Blog2019 (7) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ISSIONER CENTRAL EXCISE, MEERUT-I [ 2016 (2) TMI 902 - SUPREME COURT] , it was held that the word includes is used to enlarge the meaning of preceding words. The disallowance of credit is unjustified - Credit allowed - appeal allowed - decided in favor of appellant. - E/40532,40533/2019 - FINAL ORDER NO. 40921-40922/2019 - Dated:- 11-7-2019 - Smt. Sulekha Beevi C.S, Member (Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of input services had a wide ambit and has included the words activities relating to business . The issue, whether Rent-a-Cab Services is eligible for credit for the period prior to 01.04.2011 has been settled by various decisions as under:- (i) Commissioner of Central Excise Service Tax, LTU Vs. M/s. Turbo Energy Ltd., [2015 (3) TMI 632 MADRAS HIGH COURT]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (334) E.L.T.3 (S.C.)], it was held that the word includes is used to enlarge the meaning of preceding words. Following the decisions as cited by learned counsel for the appellant, I am of the view that the disallowance of credit is unjustified. The impugned order is set aside. The appeals are allowed with consequential reliefs, if any. (Dictated and pronounced in open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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