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2016 (2) TMI 821 - CESTAT BANGALORE

2016 (2) TMI 821 - CESTAT BANGALORE - 2016 (41) S.T.R. 553 (Tri. - Bang.) - Benefit of cenvat credit of service tax denied - service tax paid as consultancy fees to M/s. NABARD for preparation of the draft project report for maize processing and dairy units - denial of credit on the ground that the same cannot be considered to be covered by the definition of “input services” - invoking extended period of limitation - Held that:- Admittedly the service tax was paid by the assessee on the services .....

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the expression that any activities relating to business would also be covered by the definition of “input services”. The said phrase i.e. “activities relating to business” was the subject matter of the Hon’ble Bombay High Court decision in the case of Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT ] and it was held that the expression “business” is an integrated continuous activity and not confined or restricted to mere manufacture of product. Activities in rel .....

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itation. The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. Accordingly hold the demand is barred by limitation also. - Decided in favour of assessee - E/978/2009-SM - Final Order No. 21490 / 2015 - Dated:- 26-6-2015 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER For the Petitioner : Mr. G. Prabhakara Sastry, Consultant For the Respondent : Mr. P .....

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surplus electric power as also the land. The said credit was availed in September 2005. 2. By way of issuance of show-cause notice dated 13.10.2008, the Revenue proposed to deny the credit on the ground that the same cannot be considered to be covered by the definition of input services . The said proposal stands confirmed by the orders passed by the lower authorities. 3. After hearing both the sides I find that admittedly the service tax was paid by the assessee on the services obtained from NA .....

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