2017 (1) TMI 1354

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....pondent Order Issue in appeal is denial of cenvat credit on various input services availed by appellant during the period 1.7.2012 to 31.3.2013 like vehicle insurance, housekeeping, rent-a-cab, sales commission etc. Show cause was issued to appellant proposing denial of amount of Rs. 44,12,795/- availed as credit on such services. In adjudication, original authority while allowing credit on some....

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.... 4. Heard both sides and gone through the records. 5. Definition of "input service" in Rule 2 (l) of the Cenvat Credit Rules, 2004 w.e.f. 1.4.2011 consists of two important portions. The latter portion of the definition has exclusion portions (A) (B) (BA) and (C), listing out specific services which are not to be considered as an eligible input service. The earlier portion of the definition, how....

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.... would be extended to bring within it matters which in its ordinary meaning may or may not comprise". 6. Viewed from this light, 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. Thus, if sales promotion has been mentioned in inclusive part of the definition, so also it would include the services....