Ramala Sahkari Chini Mills Ltd, Up vs Commr.Of Central Excise-I,Meerut on 29 November, 2010
In view of the above discussion, I am of the opinion that
the Adjudicating Authorities below have formed a very rigid
opinion about the definition of input services which has strictly
been denied by the Hon'ble Apex Court in Chini Mills case
(supra). The Apex Court has rather warned the Adjudicating
Authorities to be utmost reasonable while interpreting the
provisions of Law especially when the provisions are expressly
mentioned.