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2018 (3) TMI 710

ducer Service, Event Management Service etc.? - Held that: - The period involved is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business - The Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune [2009 (8) TMI 50 - BOMBAY HIGH COURT] has analysed the implication of the term within the definition of input 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 ce .....

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llow the credit to the tune of ₹ 2,39,34,843/- along with interest and also for imposing penalties. After due process of law, the original authority disallowed the credit and confirmed the demand along with interest and imposed equal penalty. Aggrieved, the appellants are now before the Tribunal. 2. The ld. Counsel Smt. Radhika Chandrasekar appearing on behalf of the appellant submitted that the appellant had availed 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 .....

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so available at Hosur in respect of input services received at various locations. 4. The ld. Counsel also argued on the ground of limitation. The department had conducted audit and an intimation letter dated 28.12.2005 was received by the appellant. As per this intimation, the appellant had filed all the necessary details for the three years along with ST3 returns. The appellant had submitted details of credit availed 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 whi .....

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centres at Hosur. During the relevant period, there was no provision for ISD registration. The appellant had obtained centralized registration. This was within the knowledge of the department. 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. We are of the considered opinion 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 f .....

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