2015 (5) TMI 1076

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..... shra, DR ORDER Per S. K. Mohanty Denial of cenvat credit benefit on the input services namely, AMC on Computer, Courier charges, photocopy charges, rent-a-cab and AC Hire charges in the impugned order is the subject matter of present dispute. The submissions of the appellant are that the disputed services were used for the business related activities, and thus, to be considered as input service .....

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..... s above view, the ld. DR relies on the decision of the Tribunal in the case of Titan Industries Ltd. vs. CCE, Bangalroe-I reported in 2011 (23) STR 600 (Tri. Bang.). He further submits that the courier charges paid by the appellant is towards clearance of finished product from the factory, which falls under the exclusion clause of definition of input service. In this regard, he relies on the decis .....

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..... bsent in the present case for invocation of the extended period of limitation. 5. In this context, I find that this Bench of the Tribunal in the case of Moser Baer India Ltd. vs. CCE, Noida reported in 2014 (36) STR 815 (Tri. Del.), while allowing the appeal in favour of the appellant has held that since the credit taken by the appellant are reflected in the statutory records, no suppression of f .....

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