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2013 (6) TMI 322 - AT - Central ExciseRecovery of cenvat credit of service tax paid on rent charged for facilitating display of the appellants' goods in New Delhi and various places - as per dept. such services did not qualify as input services defined in Rule 2(1) of Cenvat Rules, 2004 - extended period of limitation invoked - Held that:- As can be seen from the reproduced certificate where the chartered accountant has clearly and categorically stated that the expenses are considered under the selling and distribution overhead which, understandably, goes into the costing of the final product. As relying on case of Bharat Fritz Werner Ltd. [2011 (2) TMI 1276 - CESTAT, BANGALORE] the services were utilized by the appellant for the purpose of enhancement of his business. As decided in M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] each limb of the definition can be considered as independent eligible for exemption. If that be so, in the factual matrix of this case as the said services were, directly or indirectly, used for the purpose of their business, credit cannot be denied. Accordingly, impugned order is set aside and appeal is allowed with consequential relief. The appellant has made out the case in his favour.
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