TaxTMI 
TaxTMI 
2017 (12) TMI 1372
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....achineries while the other goods are manufactured by the job workers on the basis of drawing supplied and are directly despatched to the customers and some items are bought out goods. On perusal of the balance sheet, it appeared to the department that percentage of manufactured goods to total turnover of appellants worked out to not more than 4%. Department therefore took the view that appellants have availed ineligible input service credit of tax paid attributable to non-manufacturing activities mainly in respect of sales commission and other input services like, advertisement charges, audit fees, bank charges, cleaning charges etc. Accordingly, show cause notice dt. 1.9.2009 and 9.9.2009 were issued to the appellants proposing a cumulativ....
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....t order obtained as a result of the above Cenvat Credit availed services was executed by FC-KCP in the following manner: 1. By manufacturing the goods at their factory and supplying it to the customer. 2. By arranging for supply of the goods manufactured by others directly to the site. 3. By procuring the goods from the market and sending the same to the site directly, (ii) Rule 2 (1) of Cenvat Credit Rules, defines input service which admittedly includes within its ambit activities in relation to business and is not restricted only to manufacturing. Reliance is placed on the decision of the Hon ble Bombay High Court in the following cases :- (1) CCE Nagpur Vs Ultratech Cement Ltd. - 2010 (20) STR 577. (2) Coca Cola India Pv....
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.....02.2016. reliance is placed on the following decisions :- (1) Intimate Fashions India Pvt. Ltd Final Order No.41276-41277/2017 dt. 24.7.2017 (2) CCEx Ludhiana Vs. Ambika Overseas - 2012 (25) STR 348 (3) Essar Steel India Ltd Vs. CCEx & ST Surat - 2016 (335) ELT 660 (viii) All the impugned services are used in relation to their manufacturing activity and the period covered is prior to 01.04.2011 wherein the input service definition was very wide covering all the activities in relation to business. (ix) It is also submitted Extended period cannot be invoked against the appellants since all the information were within the knowledge of the department and the appellants had files returns regularly and submitted with all the documents....