2016 (12) TMI 1383

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....ce is adduced by the Revenue to impeach the order of the Commissioner (Appeals) and such a decision can be taken by the Commissioner on appeal. 2. The brief facts of the case is that the assessee has availed the Cenvat Credit facility on input services of tour operators for transportation of their employees to the factory and the rent a cab service for official purpose of the company. The department issued a show cause notice and objected the same on the ground that tour operator and rent a cab services do not fall within the ambit of definition 'input services' specified under Rule 2(1) of the Cenvat Credit Rules, 2004. Holding that the services of tour operator and rent a cab, engaged by the assessee cannot be treated as input se....

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....ice credit for the tour operator service and rent a cab service. The assessee is entitled to have a proper and reasoned order by the Commissioner (Appeals). The scope of definition to the word includes has to be given a wider meaning and not a restricted meaning. The word includes denote in relation to manufacture or clearance of final products or in relation to providing an output service . As claimed by the assessee all input services relating to 'activities relating to business' are eligible for service tax credit due to use of word 'such as' in the definition. As per Oxford Dictionary, the word Business means a commercial enterprises or establishment.  According to the department neither the tour operator services n....