2018 (6) TMI 658 – CESTAT CHENNAI – TMI – CENVAT credit – input services – activities relating to Business – Held that:- During the relevant period, the definition of input services had a wide ambit as it included the words “activities relating to business” – In Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune [2009 (8) TMI 50 – BOMBAY HIGH COURT], the Hon'ble High Court of Bombay has considered the eligibility of credit on various input services and held that almost all the services would come within the phrase activity relating to business – credit allowed – appeal dismissed – decided against Revenue. – Appeal No. ST/593/2010 – 40562/2018 – Dated:- 2-3-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Moha
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t for payment of service tax for the services rendered in the domestic unit namely M/s.Verizon Data Services India Pvt. Ltd. Two show cause notices were issued proposing to recover the CENVAT credit amounting to ₹ 1,24,54,319/- and ₹ 72,68,867/- along with interest and for imposing penalties. After due process of law, the Commissioner dropped the proceedings for recovery of the CENVAT credit amounting to ₹ 1,85,37,642/- thereby disallowing credit to the tune of ₹ 11,85,544/- in respect of credit availed group medical insurance premium and insurance paid by the respondent. Aggrieved by allowing the credit, department has filed the present appeal. 2. On behalf of the Department, ld. AR Shri K. Veerabhadra Reddy reitera
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e for credit in the said decision, 4. Heard both sides. 5. On perusal of the impugned order, we find that the Commissioner has discussed in detail as to how the various input services on which credit has been allowed is used directly or indirectly by the respondent. Further, during the relevant period, the definition of input services had a wide ambit as it included the words activities relating to business . In Coca Cola India Pvt. Ltd. Vs. Commissioner of Central Excise, Pune – 2009 (242) ELT 168 (Bom.), the Hon'ble High Court of Bombay has considered the eligibility of credit on various input services and held that almost all the services would come within the phrase activity relating to business. Therefore, we do not find any ground
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