TaxTMI 
TaxTMI 
2017 (11) TMI 1041
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....ices and rejected with regard to other services. 2. Briefly the facts of the present case are that the appellants are 100% EOU and are manufacturers of readymade garments falling under Chapter 61 of the Central Excise Tariff Act, 1985. During the course of audit, it was noticed that during the period from October 2009 to March 2012, appellants have availed and utilized CENVAT credit of service tax paid on various invoices of service providers and Input Service Distributor (ISD) invoices on services such as printer charges, AMC-photocopy machine, AMC UPS system, AMC of computer, AMC of coffee machine, housekeeping, professional charges, business consultant, air ticket charges, legal services, etc., and inasmuch as the services are not cov....
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....ed in Rule 2(l) of CCR where the expression in relation to used in the definition of input service is very wide. He further submitted that the definition of input service is vide enough to cover any activity relating to business. He also submitted that the appellant has submitted the sample copies of the invoices issued by the service provider charging service tax therein which clearly demonstrate that the services are received in relation to the business of manufacture of garment. He also submitted that all the input services are covered by various decisions of the Tribunal. Sl. No. Nature of input service Details/Explanations 1. AMC charges paid for Computers/Computer Software/Computer Networking • Department d....
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....e form of photocopy of invoice at pg. no. of appeal paper book submitted to Ld. Commissioner Appeals. Self-same invoice enclosed at pg. no.115 of present appeal paper book. • Hence finding that evidence not provided is factually incorrect. • The service is received for business purposes. Employee of Appellant has travelled. • The air ticket charges relates to travel of employees/ managing director in relation to verification of trims and fabric before giving them order and to get future sales orders. 5. Mediclaim and Transportation charges for pick up and drop of employees • Appellant is statutorily required to take medical insurance of their employees under ESI Act. Hence credit is ....
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....2(l) of Cenvat Credit Rules, 2004. (iii) Commissioner v. Micro Labs Ltd, 2011 (24) STR 272 (Kar.). 4.2 He further submitted that the demand of interest and penalty on the credit reversed prior to issue of show-cause notice is not tenable and for this, he relied upon the following decisions: (i) Balrampur Chini Mills Ltd. v. CCE, 2013-TIOL-1142-CESTAT-DEL wherein Cenvat Credit was taken wrongly, but not utilized and reversed, it was held that there would be no interest and no penalty. (ii) Bill Forge Pvt. Ltd. v. CCE, 2010 (256) ELT 587 (T-Bang.) Affirmed by the High Court of Karnataka in CCE v. Bill Forge Pvt. Ltd., 2012 (279) ELT 209 (Kar.) (iii) CCE v. Maruti Udyog Ltd., 2007 (214) ELT 173 (P & H) Ma....