2017 (6) TMI 815

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....s not invocable and also set aside the penalties completely. Aggrieved by the above order, Revenue is in appeal. 2. The First Appellate Authority has confirmed the demand and interest for normal period of limitation being Cenvat Credit taken on Outdoor Catering Services . The assessee is in appeal against this part of the order. Hence, the present appeals before the Tribunal. Since all the appeals are arising out of common order-in-appeal, the same are taken up together for disposal. 3. The ld.Counsel appearing on behalf of the appellant assessee submits that the appellant availed input service credit on Service Tax paid on Outdoor Catering Services used in the canteen within the factory of the appellant. 4. Ld.AR appearing on beha....

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....iness, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" 7. From the above it appears that the expression activities relating to business involves all activities that are integrally connected to the business including catering services utilized by the appellant. As per inclusive definition of input service [Rule 2(l)] all activities relating to business are input services. The definition does not say activities relating to business pertaining to manufacture or provision of output services. Thus all input services used in act....