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TMI Blog2009 (6) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... tial colony cannot be sustained and the same are set aside to the extent the above benefit was given X X X X Extracts X X X X X X X X Extracts X X X X ..... This definition reads as follows:— "'Input service' means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel has relied on the High Court's decision in Bombay Woollen Mills (P.) Ltd.'s case (supra) which is to the effect that the inclusive part of a definition is not normally a part of its main part and, therefore, resorting to the main part (first part) of the definition in a case to which the inclusive part is applicable is wholly irrelevant. This view taken by a learned Single Judge of the High Court is not in keeping with the ruling rendered by the Apex Court in Ponds India Ltd.'s case (supra). The Hon'ble Supreme Court, in the context of dealing with the definition of "cosmetic" under section 39 of the Drugs and Cosmetics Act, 1940 and the definition of "drug" under another provision of the same Act, held that, when a definition cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition even without reference to its main part. The learned counsel has claimed support from the Draft Credit Rules dated 12-8-2004. He has particularly relied on the following paragraph:— "In principle, credit of tax on those taxable services would be allowed that go to form a part of the assessable value on which excise duty is charged. This would include certain services which are received prior to commencement of manufacture but the value of which gets absorbed in the value of goods. As regards services received after the clearance of the goods from the factory, the credit would be extended on services received up to the stage of place of removal (as per section 4 of Central Excise Act). In addition to this, services like advertising, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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