TMI Blog2018 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... services and has held that almost all activities relating to the business of the assessee would fall within the ambit of input service - the denial of credit alleging that these services do not qualify for input service is unjustified. CENVAT credit - denial on the ground that appellant though has a centralized registration but does not have centralized billing system - Held that: - The credit was availed at Hosur on the input services which have been availed at the various service centres since the appellant has obtained centralized registration for credit - the denial of credit on this ground cannot sustain. Time limitation - Held that: - The appellant has furnished necessary details of credit availed along with ST 3 returns. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed credit on various services like Mandap Keeper Service, Real Estate Agent Service, Transport of Goods by Air Service, Programme Producer Service, Event Management Service, Rail Travel Agent Service, Air Travel Agent Service, Travel Agent Service, Market Research Agency Service, Clearing and Forwarding Agency service, Tour Operator Service, Rent-a-cab Service and Advertising Agency Service. She submitted that any activity relating to the business of the appellant is eligible for credit. The period involved is prior to 1.4.2011 and the definition of input services included all activities relating to business of the service provider. The said services have been availed for providing output service and therefore are eligible. 3. With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed also. The department was therefore put to knowledge regarding the credit availed. The show cause notice issued invoking the extended period alleging suppression of facts is without any legal or factual basis. 5. The ld. AR Shri A. Cletus reiterated the findings in the impugned order. He submitted that the input services on which credit has been availed are not necessary services for the appellant for providing the output service. Further, that the appellant has availed credit on the services utilized in other service centres. That therefore the credit availed at Hosur is ineligible. 6. Heard both sides. 7. The first issue that arises for consideration is whether the appellant is eligible for credit on the various input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the denial of credit on this ground cannot sustain. Further, the department has accepted the decision laid down in the case of Commissioner of Central Excise Vs. Dashion Ltd. 2016 (41) STR 884 (Guj.), wherein it was held that even though services are availed in different units of the appellant, credit is admissible. Taking note of these facts, we hold that the demand cannot sustain. 9. The ld. Counsel has also strongly argued on the ground of limitation. The appellant has furnished necessary details of credit availed along with ST 3 returns. The documents produced before us show acknowledgement by the department. This clearly evidences that the appellant has not suppressed facts regarding the availment of credit on input services. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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