2009 (3) TMI 34

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..... pe of the input service, as defined in Rule 2(1)(ii) of CCR 2004 – Commissioner (Appeals) has observed that the appellants could not place on record the nature of work for which the journey was undertaken - entire issue needs to be reconsidered by Commissioner (Appeals) - E/238/2009 - A/688/2009-WZB/AHD - Dated:- 25-3-2009 - Mrs. Archana Wadhwa, Member (Judicial) Shri S.J. Vyas, Advocate, .....

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..... nly taken into account the first portion of the definition of input services without going to subsequent part of the same, which is to the effect that input service would also include the services used in relation to the activities relating to the business. He submits that booking of air-line tickets for the company officials were admittedly the activity relating to business. For the above proposi .....

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