TaxTMI 
TaxTMI 
2009 (8) TMI 372
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.... in connection with the operation of the Aircraft owned by the appellant. 3. Brief facts of the case are that the appellant has availed the service tax credit with regard to service tax levied by Airport Authority of India for services such as landing, parking, X-ray. These charges are incurred on the aircraft and on these expenses availed of the service tax credit with regard to the service tax levied on the service of aircraft maintenance. A show-cause notice was issued and the appellant in his reply said that these service tax credit availed for the uses in connection with the operation of the aircrafts owned by the appellant. 4. The Ld. Counsel for the appellant submits that four show-cause notices were issued to them. Out of those fo....
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....emoval, procurement of inputs, activities relating to business such as accounting, auditing, financing requirement and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." And as per the definition it is clear that we have to read the definition as a whole and we cannot divide the definition in two different parts and he relies on Vikram Ispat v. CCE [2009] 22 STT 170 (Mum. - CESTAT) wherein the Cenvat credit availed on the services was denied as the services were not connected directly or indirectly in or in relation to the manufacture of final products and clearance of final products....
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....to the business activities. 13. I disagree with the contention to the Ld. SDR that the definition of the inputs is to be read as a whole. Further, in the appellant's own case (supra) this Tribunal has held that the activities specified after the phrase "such as" are only illustrations and examples and not exhaustive. Therefore, an activity other than those illustrated but related to business will also get covered under the definition of input service. The appellant is a manufacturing unit and according to the above definition, the use of the phrase "such as" will mean inclusion of an activity which is of a kind as of the illustrations. The main issue is to be decided in this case is whether the services provided by the Airport Authority of....