TaxTMI 
TaxTMI 
2009 (7) TMI 568
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....stava for the Appellant. ORDER 1. This is an appeal filed by the Revenue against order-in-appeal No. 90(ST)RPR-I/07, dated 15-11-2007 passed by Commissioner (Appeals), Raipur by which Ld. Commissioner (Appeals) set aside the order-in-original dated 29-6-2007 disallowing the Cenvat credit to the respondent in respect of certain insurance services. The respondents are manufacturer of Steel Sho....
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....gned order-in-appeal set aside the order of Asstt. Commissioner holding that the above-mentioned three services are covered by the definition of "input service" and hence Cenvat credit has been taken correctly in respect of the same. It is against this order that the Revenue has come in appeal before this Tribunal. 2. In respect of this appeal filed by the Revenue, the respondent have also file....
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....nd the pleas made by the respondent in their memorandum of cross objection and also perused the record. Though insurance is not mentioned in the definition of the "input service" as given in rule 2(l) of Cenvat Credit Rules, 2004. I find that the definition of 'input service' Rules has two limbs and second limb is - "services used in relation to setting up, modernization, renovation or repairs of ....
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....s and the staff is very much part of the business activity and every manufacturer or service provider has to use these services for his business. Therefore, I agree with the Commissioner (Appeals)'s findings that these services are covered by the expression - "activities relating to business" and hence the same are covered by the definition of "input service". I find that same view has been taken ....