Commissioner Of Central Excise, ... vs Hotel Sun-N-Sand (P)Ltd on 23 December, 2010
3. The ld. Consultant for the respondent, on the other hand, relies on the Tribunals decision in Ultratech Cement Ltd. vs. Commissioner of C.Ex. Bhavnagar [2010 (258) E.L.T. 266 (Tri-Ahmd.)] wherein it was held that the expression business used in the definition of input service under Rule 2(l) ibid was of wide import and that activities used for business purposes were to be recognized as input services within the said definition.