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        <h1>Appeal granted: Certain services deemed eligible input services under Cenvat Credit Rules</h1> <h3>BS & B Safety Systems India Ltd. Versus Commissioner of Central Excise, Chennai-IV</h3> The Tribunal allowed the appeal, determining that Business Auxiliary Service, Banking and Other Financial Services, and Technical Services are eligible ... Denial of CENVAT credit - Business Auxiliary Service - Rule 2 (l) of the Cenvat Credit Rules, 2004 - Held that: - When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation - the inclusive part of the definition of Rule 2 (l) ibid should only be considered as examples of the genre of input service that would be permissible - when the services disputed in this case viz. Business Auxiliary Service, Banking and Other Financial Services and Technical Services are not specifically excluded by the exclusion portion of the definition and in any case they are services essential directly or in relation to manufacture or business activities, the same would definitely fall within the ambit of Rule 2 (l) ibid - Appeal allowed - decided in favor of the assessee. Issues: Denial of credit on Business Auxiliary Service, Banking and Other Financial Services, and Technical Services.Business Auxiliary Service: The appellant argued that Business Auxiliary Service includes sales commission paid to agents for procuring orders. The Tribunal noted that the definition of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004 consists of an inclusive part and an exclusion part. The inclusive part should be considered as examples of permissible input services. Therefore, services related to sales promotion, such as renting regional sales offices and procuring orders, are also included in Business Auxiliary Service. Since Business Auxiliary Service was not specifically excluded by the exclusion part of the definition, and it is essential directly or in relation to business activities, the Tribunal held that it falls within the ambit of Rule 2(l) and is an eligible input service.Banking and Other Financial Services: The appellant contended that Banking and Other Financial Services pertain to services provided by banks and charges for finance/funding. The Tribunal applied the same reasoning as with Business Auxiliary Service. Since Banking and Other Financial Services were not excluded by the exclusion part of the definition and are essential directly or in relation to business activities, they were considered eligible input services under Rule 2(l).Technical Services: The appellant argued that Technical Services relate to testing finished products to maintain quality. Again, the Tribunal applied the inclusive definition principle. As Technical Services were not excluded by the exclusion part of the definition and are essential directly or in relation to business activities, they were deemed eligible input services under Rule 2(l).In conclusion, the Tribunal allowed the appeal, holding that all the disputed services - Business Auxiliary Service, Banking and Other Financial Services, and Technical Services - are eligible input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The decision was based on the inclusive nature of the definition and the essential role of the services in business activities.

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