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2021 (3) TMI 1050 - AT - Service TaxCENVAT Credit - common input services used in taxable as well as exempt services - exempted activity - sale of space or time for advertisement in print media - input services - Air travel - accommodation charges - taxi hire charges - AMC for flat at Delhi - time limitation. CENVAT Credit - common input services used in taxable as well as exempt services - exempted activity - sale of space or time for advertisement in print media - applicability of Rule 6(3) of CCR - HELD THAT:- As per the Department noted in the impugned order in para 7.1 by relying upon Notification 15/2006-ST dated 24/04/2006 read with Notification 03/2011-CE dated 01/03/2011, the definition of “exempted service” has been granted to the effect that an explanation has been inserted to the said rule clarifying that exempted service includes sale of space or time for advertisement in print media - the activity of sale of space or time for advertisement in print media is specifically covered under the negative list in terms of Section 66D of the Finance Act, 1994 and therefore the same cannot be said to be an exempted service and the provisions of Rule 6(3) is not applicable to an activity which is in the negative list. Further, the appellant during the stage of the audit itself has produced record before the audit saying that appellant has duly prepared separate accounts for cenvat credit availed in respect of taxable service, common credit availed for exempted services and taxable services. CENVAT Credit - input services - Air travel - accommodation charges - taxi hire charges - AMC for flat at Delhi - HELD THAT:- As far as Air travel/visa, accommodation and AMC for flat at Delhi is concerned, keeping in view the nature of output service rendered by the appellant the employees have to travel to places to organize business exhibitions and events and hence the travel is in relation to the output service provided and moreover these services have been held to be input service in the case of M/S EMCON TECHNOLOGIES INDIA PVT LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2012 (11) TMI 1019 - CESTAT BANGALORE]. AMC charges for the flat - HELD THAT:- When the accommodation bears a direct nexus with the output service, hence the AMC charges for the flat will also fall within the input service and registration of the premises where the said service is availed is not required in view of the decision of the Karnataka High Court in the case of Mportal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. Extended period of limitation - HELD THAT:- The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the period October 2011 to September 2015 and all the facts were disclosed in the audit. Hence, suppression of fact with intent to evade service tax cannot be alleged against the appellant - the appellant has also produced a certificate from the CA computing the cenvat credit to be reversed under Rule 6(3A) of CCR, 2004 and has reversed more than what was required to be reversed. Appeal allowed - decided in favor of appellant.
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