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2023 (2) TMI 66 - AT - Central ExciseCENVAT Credit - input service - Business Auxiliary Services - Housekeeping services - sub-rule (1) of Rule 3 of the Cenvat Credit Rules, 2004 - levy of interest and penalty. HELD THAT:- The Ld. Commissioner (Appeals) has dismissed the appeal of the appellant solely on the ground that the demand on a similar issue in the appellant’s own case was confirmed against the appellant by the Principal Bench of this Tribunal in COMMISSIONER OF C. EX., DELHI-III VERSUS MARUTI SUZUKI INDIA LTD. [2015 (10) TMI 113 - CESTAT NEW DELHI]. Further, it is found that the Ld. Commissioner (Appeals) has failed to consider the subsequent rectification order dated 18.03.2016 passed by this Tribunal, allowing the rectification of mistake by recalling the order in MARUTI SUZUKI INDIA LTD. Further, on the analysis of the definition of ‘input service’ as provided in Rule 2(l) of Cenvat Credit Rules, 2004 that the computer networking is specifically included in the ‘includes clause’ of the definition of input services. The impugned order is not sustainable in law - Appeal allowed.
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