1. The revenue as well as the assessee have preferred the appeal against the order passed by the Tribunal.

2. The assessee availed input service tax credit among other things for the function arranged for Kannada Rajyostava Day and colour photography expenses in respect of the inaugural function of Kengeri Police Station. The expenses incurred in respect of Catering service and Mediclaim Insurance for the said function has been accepted. But they have rejected the input service tax credit on Shamiyana services and photography services.

3. The assessee contends that any input service used directly or in relation to manufacturing activity is eligible for input service tax credit. The term ‘activities relating to business’ has been amplified with the word “such as” auditing, accounting, financing, recruitment, and quality control, coaching and training, computer networking, credit rating share registry and security etc., It is not exhaustive and therefore expenses such as providing Shamiyana services, furniture at the time of celebration of Kannada Rajyostava, spending money for colour photography and expenses incurred for inaugural function of kengeri police Station would co