TaxTMI 
TaxTMI 
2015 (6) TMI 467
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....On perusal of the records, it transpires that the respondent herein is a 100% percent EOU and filed an application for refund of unutilised credit of duty paid on input and input services lying in balance at the end of July 2007, as per the provisions of Rule 5 of the Cenvat Credit Rules, 2004 read with notification number 05/2006-CE(NT) dated 14.03.2006. The refund claim was scrutinised and on scrutiny it was noticed that the entire amount of the refund claim was of the service tax paid on the services rendered by a commission agent who was rendering the services to the appellant for the sale of goods abroad. The adjudicating authority rejected the refund claim on the ground that the services were not used in the manufacture of the final p....
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....ent for sale of final product. However, there is nothing to indicate that such commission agents were actually involved in any sales promotion activities as envisaged under the said expression. The term input service as defined in the rules means any service used by a provider of taxable service for providing an output service or 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 various activities of the description provided therein including advertisement or sales promotion. Thus, the portion of the definition of input service insofar as the same is relevant for the present purpos....
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....to the assessee's activity relating to business, it may be noted that the includes part of the definition of 'input service' includes "activities relating to the business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security". The words "activities relating to business" are followed by the words "such as". Therefore, the words "such as" must be given some meaning. In Royal Hatcheries (P) Ltd. v. State of A.P., 1994 Supp (1) SCC 429, the Supreme Court held that the words "such as" indicate that what are mentioned thereafter are only illustrative and not exhaustive. Thus, the activities that follow the words "such as" are i....