TMI Blog2014 (2) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ie view that all these services have nexus with the appellant’s activity of providing commercial coaching and training and, as such, the same appear to be covered by the definition of input service as given in Rule 2 (l) of the Cenvat Credit Rules. In view of this, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal and the recovery ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are not covered by the definition of input service , initiated proceedings for recovery of this Cenvat credit alongwith interest and also imposition of penalty, which lead to order-in-original dated 10/2/11 being passed by the Deputy Commissioner by which the Cenvat credit demand of the above-mentioned amount was confirmed alongwith interest and penalty of Rs. 4,18,572/- under Rule 15 (4) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair of motor vehicles in respect of which the service of repair and maintenance was availed are used for movement of the staff of the coaching centre, that all these services are the services related to the business of the appellant and, hence, would be covered by the definition of input service, that in this regard she relies upon the judgment of Hon ble Bombay High Court in the case of CCE, Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any case the Cenvat credit demand is time barred as there was no justification for invoking extended period, that the appellant have a strong prima case and, hence, the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri R.K. Mathur, the learned Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance of the motor vehicles and renting of halls and travelling expenses is not disputed. I am of prima facie view that all these services have nexus with the appellant s activity of providing commercial coaching and training and, as such, the same appear to be covered by the definition of input service as given in Rule 2 (l) of the Cenvat Credit Rules. In view of this, the requirement of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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