2015 (12) TMI 1442

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.... ORDER Per Archana Wadhwa CENVAT credit to the extent of Rs. 6,13,356/- along with interest stands denied to the appellant in respect of various services availed by them on the ground that they have no nexus with the appellant's manufacturing activities. In addition, penalty of equal amount stands imposed upon them. 2. The said confirmation of demand is by way of three show-cause not....

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....ed was a bonafide interpretation of the provisions of law and the credit was being availed by reflecting the same in the records. As such, in the absence of any evidence to the contrary, I am of the view that there was no suppression or misstatement by the appellant with a malafide intention so as to justifiably invoke the longer period of limitation. As such, I set aside the said confirmation of ....

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....ame. Out of the said services, I find that training of the employees is an integral part of the running of the business. Similarly photography services to cover the company functions has been held to be cenvatable input service by the Hon'ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd Vs CCE [2011 (24) STR 645 (Kar)] . The services obtained from the travel agent for rei....

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....s. The Tribunal in the case of CCE Visak Vs A.P. Paper Mills [2011 (22) STR 126 (Tri-Bang)]  as also in the case of Keltech Energies Ltd Vs CCE [2008 (10) STR 280 (Tri- Bang)] has held that landline phones installed in the Director's official residences are cenvatable input services. Similarly, the forex services received from the Forex Brokers towards purchase of foreign currency for bus....