2017 (3) TMI 565

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....the Respondent. (Order per: Sulekha Beevi, C.S.) The above appeal is filed by department against the order passed by Commissioner (Appeals) who allowed the credit availed to the tune of Rs. 18,83,216/- on various input services. 2. On behalf of the Ld. AR, Shri. M. Chandra Bose, submitted that the period involved is from April, 2010 to September, 2010. That the respondent is registered, f....

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....for disposal after hearing the AR and perusal of records. 4. At the outset, it has to be stated that-the period involved is prior to 01.04.2011 when the definition of input services had a wide ambit as it included the words 'activities relating to business. The only contention put forward by the Ld. AR, is with regard to the discussions made in para 11.13 of the Order-in-Original. It is sub....

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....is reproduced as under: v. The Adjudicating Authority has failed to appreciate that definition is not restricted to day to day management of the affairs but also covers all services rendered directly or indirectly with the various spheres of activities mentioned in the definition which also covers financial management and also contain an omnibus term similar areas of management, which in turn i....