2018 (4) TMI 967

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....r the Respondent Per Bench Brief facts are that the appellants who are manufacturers of "Computers/Automatic Data Processing Machines" were availing facility of Cenvat credit of input services. On verification of records, it was noticed that they had wrongly availed credit on various input services like "Rent a cab service, Courier service, Mandap keeper service and Catering service" etc. SCN wa....

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....or the purpose of picking up and dropping of employees of the Company. She relied on the decision of the Hon'ble High Court of Karnataka in the case of CCE, Bangalore Vs. Tata Auto Comp Systems Ltd. - 2012 (277) ELT 315 (Kar.) in support of her arguments. She further submitted that the Courier services were availed for delivery of goods up to the buyer's premises. That as per the Circular No. 97/8....

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.... reiterated the findings in the impugned order. 4. Heard both sides. 5. The period involved is prior to 01.04.2011 (3/2007 to 12/2007) when the definition of input service had a wide ambit as it included the words "activities relating to business". In M/s. Coca Cola India Pvt Ltd., Pune Vs. CCE, Pune - 2009-TIOL-HC-MUM-ST, the amendment of the phrase "activities relating to business" was analyze....

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....y the words "from the place of removal" was substituted by the words "upto the place of removal". The decision laid in the case of Ambuja Cements and Ultratech Cement Ltd., dealt with the period prior to 01.04.2008. Following the Apex Court judgment in Andra Sugars Ltd. (supra), since the period involved is upto December, 2007, we are of the considered view that the input services availed for disp....