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2009 (12) TMI 287 - CESTAT, NEW DELHICenvat credit – input services - The appellants took Cenvat credit of ₹ 1,59,249/- on the basis of 4 invoices of various persons who had provided the service of collection of payment from various consignees.– Held that: - the only ground on which Cenvat credit has been denied is that the service, in question, is not covered by the definition of ‘input service’ and it is only this point which has been discussed in the order in original and the impugned order passed by the Commissioner (Appeals). Therefore, at the stage of appeal before Tribunal, the department cannot plead that service in respect of which Service tax was paid by the service provider and of which service credit was taken by the appellants, was not taxable. It is settled law that while considering the Cenvat credit on the basis of invoices of input service provider or input goods supplier the assessment at the end of service provider or input goods manufacturer cannot be reopened. - that in view of the Larger Bench decision of the Tribunal in the case of CC Bombay v. G.T.C. Industries Ltd. (2008 -TMI - 31592 - CESTAT MUMBAI) and also in view of the judgment Hon’ble Bombay High Court in the case of Coca Cola India Ltd. (2009 -TMI - 34433 - BOMBAY HIGH COURT) service in question will have to be treated as service in relation to business of the appellants and, hence, would be covered by the definition of input service as given in Rule 2(l) of Service Tax Rules, 2004
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