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2018 (6) TMI 194 - CESTAT BANGALORECENVAT credit - various input services - denial on account of nexus - Held that:- All the input services involved in the present appeal fall in the definition of ‘input service’ and they have a direct impact on the output services of the appellant and has been held to be ‘input service’ in the decisions relied - credit allowed. CENVAT credit - duty paying documents - denied on the ground that the documents submitted by the appellant claiming to be cenvatable documents does not provide for certain details and also on the ground that credit has been availed without support of relevant documents which is in contravention of Rule 9 of CCR 2004 - relaxation in terms of Rule 4A of STR - Held that:- The CENVAT credit of ₹ 19,27,868/- was availed on banking services on the strength of the documents issued by the bank and the said documents have also been placed on record which shows the payment of service tax to bank for various services rendered by the bank - further, Rule 4A of the Service Tax Rules, 1994 clearly covers the case of the appellant - decided in favor of appellant. Time limitation - Held that:- Though the appellant has taken the limitation point in both the appeals but I am not giving any findings on the limitation when both the appeals are allowed on merits. Appeal allowed - decided in favor of appellant.
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