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2016 (11) TMI 827 - CESTAT CHENNAI

2016 (11) TMI 827 - CESTAT CHENNAI - TMI - Denial of service tax credit - “input services” under Rule 2 (l) of CCR, 2004 - services relating to medical treatment for employees in private hospital, construction, painting and cleaning and supply of purified water to employees’ quarters - Held that: - Since the appellants are not contesting the demand for the period post 1.4.2011 and, accordingly, the demand of ₹ 32,322/- and appropriate interest is confirmed. As regards penalty, I find that .....

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f the appellants. Demand is accordingly set aside to the extent of ₹ 56,832/-. Since the demand itself is set aside to the extent indicated above, there is no question of levying interest and imposing penalty. - Appeal allowed - decided partly in favor of appellant. - Appeal No.E/41770/2015 - FINAL ORDER No.41843/2016 - Dated:- 7-9-2016 - Shri P.K. Choudhary, Judicial Member (J) Shri R. Parthasarathy, Consultant, For the Appellant Shri R. Subramaniyan, AC (AR), For the Respondent Order .....

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of input services under Rule 2 (l) of CCR, 2004. The appellants had availed the services relating to medical treatment for employees in private hospital, construction, painting and cleaning and supply of purified water to employees quarters. 2. Ld. Consultant appearing for the appellants drew my attention to pages 39 & 40 of the paper book wherein the details of credit taken and reversal are listed out. He submits that they have already reversed the entire amount under protest wherever credi .....

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s per the definition, even prior to 1.4.2011 these services are not covered under the definition. He cited in decision of Bombay High Court decision in the case of CCE Nagpur vs Manikgarh Cement - 2010 (20) STR 456 (Bom.) wherein the Court had held that the expression relating to business in Rule 2 (l) of CCR 2004 refers to activities integrally related to business activity of the assessee. He submits that the said services are not integrally connected to business of the appellant. 4. Heard both .....

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