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2015 (12) TMI 1442 - CESTAT BANGALORE

2015 (12) TMI 1442 - CESTAT BANGALORE - TMI - Denial of CENVAT Credit - nexus with the appellant's manufacturing activities - Imposition of equivalent penalty - Held that:- Services involved in the said show-cause notice are training services received by the appellant from M/s Pegassus HRD Centre Pvt Ltd for training of their employees in managerial and management skills; photography services received to cover the company functions organized inside the factory; travel expenses for employees' fam .....

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AKA HIGH COURT ] . The services obtained from the travel agent for reissuance of the residential permit of the Japanese Directors are also services availed in connection with the business. However, the travel expenses for employees' family visit to the factory plant of the assessee cannot be held to be having any connection with the appellants' manufacturing activities or business activities. As such, except for CENVAT credit of ₹ 895/-, I hold that the other credits are available to the a .....

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upon them. 2. The said confirmation of demand is by way of three show-cause notices issued to the appellant. The first show-cause notice was issued on 26.04.2011 for the period April 2008 to March 2010 confirming demand of ₹ 5,84,539/-. Though various services stand held as non-cenvatable input services, but instead of going to each and every service, I would like to dispose of the said demand on the point of limitation, though, I find that even in respect of various services, there are d .....

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e records. As such, in the absence of any evidence to the contrary, I am of the view that there was no suppression or misstatement by the appellant with a malafide intention so as to justifiably invoke the longer period of limitation. As such, I set aside the said confirmation of demand and interest along with setting aside of the penalty on the point of limitation itself. 3. The second show-cause notice stands issued on 3.5.2011 for the period April 2010 to September 2010 disallowing the credit .....

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for reobtaining of the residential permit of the Japanese Director, who lost the same. Out of the said services, I find that training of the employees is an integral part of the running of the business. Similarly photography services to cover the company functions has been held to be cenvatable input service by the Hon'ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd Vs CCE [2011 (24) STR 645 (Kar)] . The services obtained from the travel agent for reissuance of the res .....

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