2017 (10) TMI 805

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....ndent by holding that the respondent is eligible for CENVAT credit on construction service, consulting engineer service and mapping survey service for the period April 2008 to March 2011. Further the Commissioner(Appeals) has held that for the period April 2011 to March 2012, the respondent is eligible to CENVAT credit on only consulting engineering service. Penalties under Section 76, 77 and 78 of the Finance Act, 1994 and Rule 15(1) of the CENVAT Credit Rules, 2004 were set aside and the Order-in-Original No.159/2014 dt. 20/02/2015 was also set aside. 2. Briefly the facts of the present case are that the respondent is a subsidiary of M/s. Kerala Industrial Infrastructure Development Corporation (KINFRA) and are a statutory body under t....

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....rds Design Factories in the Kinfra Apparel Park. These services are specifically excluded from the ambit of CENVAT credit in view of Board s circular No.98/1/2008-ST dt. 04/01/2008. They had also short paid service tax of Rs. 6,05,278/- due to incorrect adoption of the point of taxation w.e.f. July 2011. And finally they had not maintained separate accounts for the utilisation of input services for provision of taxable and exempted services, and had availed the full CENVAT credit of service tax paid on common input services, which resulted in excess availment of CENVAT credit of Rs. 18,492/- for the period April 2008 to March 2012 and Rs. 35,291/- for the period April 2012 to March 2013. On these allegations, show-cause notices dt. 22/10/20....

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....vice and mapping service are get covered in the inclusive part of the definition of input service being activities relating to the business of the assessee. He further submitted that the construction service, consulting engineer service and mapping service are activities relating to the business of the respondent and the Commissioner(Appeals) has considered them as eligible input service on the ground that they are required for setting up of premises. Further there is no prohibition in the definition of input service that CENVAT credit on these services is not available. He further submitted that this issue has been considered by various Benches of the Tribunal and it has been consistently held that these services fall under the definition ....