Bharat Co-Operative Bank (Mumbai) Ltd vs Co-Operative Bank Employees Union on 22 March, 2007
4. Definition of input service in Rule 2 (l) of the Cenvat Credit Rules, 2004 w.e.f. 1.4.2011 consists of two portions. The second portion is exclusion portion (A) (B) (BA) and (C), listing out specific services which are not to be considered as an eligible input service. The first portion of the definition, however, is an inclusive definition. The words used in an exclusive definition denotes exhaustive meaning and cannot be treated as restrictive in any sense. When we are dealing with an inclusive definition, it would be inappropriate to put a restrictive interpretation upon terms of wider denotation. This is the view that has been consistently taken by the Apex Court in a number of judgements. For example, in the case of Bharat Cooperative bank (Mumbai) Ltd. Vs Coop. Bank Employees Union, AIR 2007 SC 2320, the Honble Court held that on the other hand, when the word includes is used in the definition, the legislature does not intend to restrict the definition; makes the definition enumerative but not exhaustive. That is to say, the term defined will retain its ordinary meaning but its scope would be extended to bring within it matters which in its ordinary meaning may or may not comprise".