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Tally Solutions Pvt. Ltd. Versus Versus Commissioner of Central Excise

2016 (8) TMI 292 - CESTAT BANGALORE

Cenvat credit - Service tax paid on immovable property rent on sale office - whether related to post removal of goods or not - place of removal - Held that:- the appellant's case is squarely covered in the definition of input service and consequently appellant is entitled to cenvat credit of service tax paid on immovable property rent. - Decided in favour of appellant with consequential relief - E/26231/2013-SM - Final Order No. 20612/ 2016 - Dated:- 4-8-2016 - Shri S. S. Garg, Judicial Member F .....

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y ERP 9 Gold Tally ERP 9 Auditors falling under chapter Sub Headings 85238020 of Central Excise Tariff Act, 1985 and are availing the benefit of cenvat credit of duty and service tax paid on inputs and input services as per Cenvat Credit Rules 2004. During the audit of the appellant, it was noticed that during the period April 2009 to August 2009 the appellant had availed credit of service tax paid on rent charges paid on office premises amounting to ₹ 1,11,496/- (Rupees One Lakh Eleven Th .....

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and hence the present appeal before me. 2. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by totally ignoring the definition of input service . He further submitted that the learned Commissioner (Appeals) in para 8 has wrongly observed that the inclusive definition of input services does not include within its scope, activities which may be undertaken by a business organization as general and welfare activities, but not .....

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es promotion contained in the definition of input services and has considered only activity relating to business . He also submitted that the impugned order says that no evidence is brought out to establish the nexus of activities in relation to business and with the performance of the manufacturing activity. But the law does not envisage the same in so far as the services listed in the inclusive definition of input services. 3. On the other hand the learned AR reiterated the findings of the Com .....

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