2014 (2) TMI 1000

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....aintenance or Repair service, Manpower Recruitment service, Event Management Service and commercial Training and coaching Service. The appellant was issued with a show cause notice dated 16/10/2012 proposing to recover an amount of Rs.31,38,57,638 /- being the irregular CENVAT credit availed by them during April 2011 to March 2012 under the provisions of CENVAT credit Rules, 2004 read with the provisions of the Finance Act, 1994 along with interest thereon and also proposing to impose penalties. The ground alleged in the show cause notice is that the services on which the appellant has availed credit of the service tax are not used for providing the output service as there is no nexus between the input services on which credit was availed a....

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....nclusion. Thus, the entire demand confirmed against them is clearly unsustainable in law and therefore, the impugned order deserves to be set aside. In the interim, the learned counsel pleads for grant of stay against recovery of the dues adjudged against the appellant. 3. The learned Dy. commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 4. we have carefully considered the submissions made by both the sides. We observe that the appeal itself can be disposed of at this stage as the issue lies in a narrow compass. Therefore, after dispensing with requirement of pre-deposit and with the consent of both the sides, we take up the appeal for consideration and disposal. 4.1. The appellant i....

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....terms 'directly or indirectly' or 'in relation to', by adopting a reasonable approach. As such it cannot be said that the services on which credit was availed by the assesses are indirectly used in relation to the output services" 4.2. The definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 is worded in a broad manner so as to bring within its ambit services availed by a provider of taxable service, whether directly or indirectly, and also enumerates some of the services which fall within the purview of the input service. In the present case, we find that the appellant has, clearly and in detail, explained the nexus between the input service on which credit was taken and the output service provided. Instead of ex....