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TMI Blog2023 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD. [ 2015 (10) TMI 113 - CESTAT NEW DELHI] . Further, it is found that the Ld. Commissioner (Appeals) has failed to consider the subsequent rectification order dated 18.03.2016 passed by this Tribunal, allowing the rectification of mistake by recalling the order in MARUTI SUZUKI INDIA LTD. Further, on the analysis of the definition of input service as provided in Rule 2(l) of Cenvat Credit Rules, 2004 that the computer networking is specifically included in the includes clause of the definition of input services. The impugned order is not sustainable in law - Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the demand pertaining to Cenvat Credit on 'Business Auxiliary Services'. Aggrieved by the said decision, the appellant filed an appeal before the Ld. Commissioner (Appeals) who dismissed the appeal of the appellant on the sole ground that the demand on a similar issue in the case of appellant was confirmed against the appellant by this Tribunal vide Final Order No. A/54822/2014 dated 22.12.2014. 4. Heard both the parties and perused the records. 5. The Ld. Counsel for the appellant submitted that the impugned order denying cenvat credit of tax paid on 'Business Auxiliary Service' (Network Cable lying/dismantling, installation of network cable) on sole ground that on the similar issue, demand has been confirmed against the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the Respondent reiterated the findings in the impugned order and submitted that the appellant has failed to prove that lying of cables or network cables has any nexus with the manufacturing process/clearance of their final products and hence does not fall in the scope of definition of 'input service' under Rule 2 (l) of Cenvat Credit Rules, 2004. He further submitted that the burden of proof that the impugned services fall in the definition of 'input service' lies on the appellant. 8. After considering the submissions of both the parties and perused the case records, I find that the Ld. Commissioner (Appeals) has dismissed the appeal of the appellant solely on the ground that the demand on a similar issue in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the Hon'ble High Courts and the Hon'ble Supreme Court relied upon by the appellant cited herein under:- (a) Bhoruka Park Private Limited vs. CST 2017 (5) TMI 1576-CESTAT Bangalore (b) Doosan Infracore (India) Pvt. Ltd. vs. CST 2015 (9) TMI 1089-CESTAT Chennai (c) Mahindra CIE Automotive Ltd. vs. CCE 2018 (2) TMI 1660-CESTAT Mumbai (d) Honda Motorcycle & Scooter India Pvt. Ltd. vs. CCE 2019 (4) TMI 927-CESTAT Chandigarh (e) Adani Port & Special Economic Zone Ltd. vs. C.S.T. Ahmedabad 2016 (42) STR 1010 (Tri.-Ahmd.) 11. Further, I would like to mention the decision of Hon'ble Madras High Court in the case of Rane TRW Steering System Ltd. Vs. CCE Chennai 2018 (11) GSTL J187 (Mad.) wherein the Hon'ble High Court has considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssociation or connection with. In Doypack's case, the Hon'ble Supreme Court also opined that it has been clearly mentioned that "relating to", has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". The expression "pertaining to" is an expression of expansion and not of contraction. 26. While considering the term "includes", at paragraph No. 64, the Hon'ble Supreme Court, in Doypack's case, held as follows:- "The expression "in relation to" has been interpreted to be the words of widest amplitude." 27. Interpretation of Section 4 of Swadeshi Cotton Mills Company Limited (acquisition and transfer of undertakin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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