TMI Blog2018 (7) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... nt) - appeal allowed - decided in favor of appellant. - Appeal No. ST/88138/17 - Order No. A/86777 / 2018 - Dated:- 21-6-2018 - Hon ble Dr. Suvendu Kumar Pati, Member ( Judicial ) Shri Keval Shah, Advocate for the appellant Shri Vivek Dwivedi, AC (AR) for the respondent ORDER Refusal of cenvat credit already availed by appellant advertising company on the input services to the tune of ₹ 8,08,800/- after audit report indicated it as inadmissible credit is under challenge in this appeal consequent upon unsuccessful attempt before the Commissioner (Appeals) challenging the legality of the order of the first adjudicating authority demanding such tax along with interest and penalty. 2. The appellant is in the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit and also erred in invoking the extended period of limitation without proper appreciation of the rules framed for the same and the position of law developed through judicial decisions reported in CCE vs. Data Infosys Ltd. 2006 (4) STR 34 (Tri-Del) and Gopal Zarda Udyog vs. CCE 2005 (188) ELT 251 (SC) for which the order of confirmation of demand along with interest and penalty passed by the first appellate authority is required to be set aside. 4. On the other hand, the respondent department has not filed any cross objection but during course of hearing of appeal has drawn the attention of this court to the amended Rule of 2002 referred above under which two categories of services are clearly distinguishable namely (i) input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e covered under sub-rule (b) of Rule 3 of Cenvat Credit Rules 2002. This being the scenario it is imperative to have a look on the text of amended Rule to arrive at a just decision. (ii) in rule 3 (A) for sub-rule (1), the following sub-rule shall be substituted, namely (1) An output service provider shall be allowed to take credit (herein referred to as service tax credit) of the service tax paid on such input services in the manner, namely :- (a) Where the input service falls in the same category of taxable service as that of output service, service tax credit shall be allowed to be taken on such input service for which invoice or bill of challan is issued on or after the sixteenth day of August 2002; (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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