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2018 (3) TMI 710 - AT - Service TaxCENVAT credit - whether the appellant is eligible for credit on the various input services like Mandap Keeper Service, Real Estate Agent Service, Transport of Goods by Air Service, Programme Producer Service, Event Management Service etc.? - Held that: - The period involved is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business - The Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune [2009 (8) TMI 50 - BOMBAY HIGH COURT] has analysed the implication of the term within the definition of input services and has held that almost all activities relating to the business of the assessee would fall within the ambit of input service - the denial of credit alleging that these services do not qualify for input service is unjustified. CENVAT credit - denial on the ground that appellant though has a centralized registration but does not have centralized billing system - Held that: - The credit was availed at Hosur on the input services which have been availed at the various service centres since the appellant has obtained centralized registration for credit - the denial of credit on this ground cannot sustain. Time limitation - Held that: - The appellant has furnished necessary details of credit availed along with ST 3 returns. The documents produced show acknowledgement by the department. This clearly evidences that the appellant has not suppressed facts regarding the availment of credit on input services - the SCN issued invoking extended period cannot sustain. Appeal allowed - decided in favor of appellant.
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