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2018 (12) TMI 22 - CESTAT NEW DELHICENVAT Credit - input services - marketing consultancy services - event management services - appellant providing management maintenance or repair services - Time limitation - penalty - Held that:- The findings of the adjudicating authority below for considering the title of the contract i.e. ‘Maintenance Contract’ while denying the relief are opined to be a rigid opinion. There is a catena of judgements holding that irrespective of the nomenclature of the contract the contract has to be read as a whole. Accordingly, all the services as required by the said agreement alongwith the maintenance and management etc. becomes the input services being very much included in the definition of input services as given in Rule 3 of Cenvat Credit Rules, 2004 - the appellants were entitled to avail the Cenvat Credit. Time limitation - penalty - Held that:- It was the onus of the Department to prove the alleged suppression or misrepresentation of the facts that too, with an intention of the appellant to evade the duty - There is no such evidence on record. Duty has regularly and duly been paid by the appellant. The Cenvat Credit as availed as being rightly availed - The show cause notice being beyond the period of one year is therefore held to be a time barred notice - penalty also not warranted. Appeal allowed - decided in favor of appellant.
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