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2015 (10) TMI 2359 - AT - Service TaxLiability of Service Tax - Revenue states that appellant took CENVAT credit equal to said amount on various services which could not be considered to be input services - Appellant contends that credit on bank charges by bank is eligible as decided in case of Meghamani Dyes & Intermediates Ltd. vs. CCE, Ahmedbad [2014 (1) TMI 558 - CESTAT AHMEDABAD] - Credit on Insurance charges and Taxi charges has been allowed in various judgements - Credit i.r.o. Warehousing Rent and Commission charges has been allowed in case of Danmet Chemicals P. Ltd. vs. CCE, Mumbai [2013 (2) TMI 590 - CESTAT MUMBAI] and Zinser Textiles Systems Pvt. Ltd. vs. CCE, Ahmedabad [2014 (6) TMI 133 - CESTAT AHMEDABAD] respectively - Further contended that extended period is not invocable as there was no intention on part of appellant to take inadmissible CENVAT credit as credit taken was duly reflected in ST-3 return. Held That:- Cases cited covers the issue in Appellant's favour - Allegation of suppression cannot be sustained as there is force in contention of appellant that credit taken was duly reflected in ST-3 return - Decided in favour of Appellant.
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