2016 (9) TMI 435

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....n, AC (AR), for the Respondent ORDER Heard both sides. 2. In the present case, Cenvat credit amounting to Rs. 1,562/- has been denied on Rent-a-Cab service and input credit of service tax amounting to Rs. 19,798/- has been denied relating to Air Travel Agents Service . The Assistant Executive Manager (Accounts) Mr. K.V. Srinivasamoorthy, appearing on behalf of the appellant Company submit....

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....4 as it existed during relevant period, covered in its ambit all services if they were attributable, either directly or indirectly, to any business activity of the appellant, irrespective of the place of consumption. With the usage of phrase activities relating to business , the scope of definition of input service is exponentially expanded to include any service used during the course of business....

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....ness and have been accounted as business expenditure. The denial of credit is not warranted. As the demand does not survive, there is no question of charging interest or imposition of penalty." The above decision of the Ld. Commissioner (Appeals) has not been contested by the Department before the higher forums and accordingly, I do not find any justification of holding a contrary view for the ....