2017 (6) TMI 889

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....nstruments, parts of Telephone Exchanges and parts of Transmission Equipments falling under Chapter Sub-heading Nos.85171190, 85177090 and 85299090 respectively of the schedule to Central Excise Tariff Act, 1985. During the course of audit for the period from March 2010 to February 2012 by the Department, it was noticed that appellant had availed credit on input services such as repair work at their guest house at Bangalore, AMC charges for hospital equipments and AMC charges for their New Delhi plant and sites situated at Assam, amounting to Rs. 2,06,726/- (Rupees Two Lakhs Six Thousand Seven Hundred and Twenty Six only). It appeared that the said services were not covered under the definition of 'input service' under Rule 2(l) (ii) of the....

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....Service Tax Return. He further submitted that the appellant has not suppressed any information from the Department and therefore the charge of suppression and invoking the extended period cannot be sustained. He further submitted that the issue of show-cause notice by the Central Excise Authorities would be clearly without jurisdiction and this aspect of the matter though pleaded specifically has been rejected without any evidence and the same is contrary to the binding principles laid down in several decisions rendered in this regard. For this submission, the learned counsel relied upon the decision in the case of CST Vs. Godfrey Philips (I) Ltd. reported in 2009-TIOL-269-CESTAT-AHM and United Phosphorus Ltd. Vs. CCE reported in 2013 (30) ....