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2015 (11) TMI 709 - CESTAT BANGALORE

2015 (11) TMI 709 - CESTAT BANGALORE - 2015 (40) S.T.R. 1093 (Tri. - Bang.) - Denial of CENVAT credit of service tax - Construction of primary school as also ST/SC colony - Nexus with Manufacture - Imposition of penalty - Held that:- The construction of the first floor of a school and the construction of colony for the SC/ST cannot be said to be having any nexus, whatsoever, with the manufacturing activity of the appellant. Even if the said construction activities, which are in the nature of com .....

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pellants, whether or not relatable to his business, the definition would lose its meaning, intended to be given by the legislation. I find no justifiable reasons to interfere in the impugned order of the lower authorities holding the said activities as non-cenvatable services.

Period of limitation - There being no positive evidence on the part of the assessee to show that there was any suppression or mis-statement with any mala fide intent, I hold the first demand to be barred by limi .....

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r Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985. 2. The appellant received works contract services for the purpose of construction of first floor building of Kalavar Higher Primary School as also for construction of houses of Scheduled Caste (SC) and Scheduled Tribe (ST) colony in Madhya Village. The service tax paid on the services so received by them was taken as credit during the period December 2007 to February 2009 as also during the period March 2009 to February 2010. 2 .....

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sidered to be covered by the definition of input service. 2.2 The said show-cause notices culminated into an order passed by the original adjudicating authority and upheld by Commissioner (A). Hence the present two appeals. 3. After hearing both the sides duly represented by Shri T.V. Ajayan, Advocate for the appellants and Shri S. Teli, Dy. Commissioner (AR) for the Revenue, I find that the dispute in the present appeal relates to payment of service tax in respect of services of construction of .....

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earing in the said definition has to take into its ambit the services which are even remotely connected with the appellant s business. The reference can be made to Hon ble Karnataka High Court decision in the case of CCE, Bangalore vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514 (Kar.) wherein the canteen services provided to the staff were held to be input services. However, I find that for any service received by an assessee, it has to have nexus howsoever remote, with his business activities .....

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