2018 (6) TMI 1000

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....to the reason that the same was not listed along with the Appeal No. ST/90153/2014 on 12th January 2018. Since the entire issue has already been decided including the issue in the present appeal, therefore, this appeal also needs to be disposed of on the line of the order No. A/85720/2018 dated 23.03.2018 passed in Appeal No. ST/90153/2014. 2. Shri M. Suresh, Authorised Representative appearing on behalf of Revenue fairly conceded that the issue appealed against the common order-in-original dated 28.08.2015 has already been disposed of. 3. Considering the submissions made by both sides, we find that no separate order is required to be made in the present appeal as the entire issue against the common order-in-original has been disposed of ....

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....dered for recovery of credit by confirming the demand. Also imposed penalty u/s 78 of the Finance Act and penalty of Rs. 2,73,501/- under rule 15 (1) of Cenvat Credit Rules, 2004. Hence the present appeal by the Appellant. 2. Shri S.S. Gupta, ld. CA appearing for the Appellant submits that the impugned service has been used in relation to business, hence eligible for the credit. They are service based company and the employees are biggest resources. Hence they have taken a Group medical & Accident policy for these employees He relies upon the judgment of Hon'ble Bombay High Court in case of Coca cola India Pvt. Ltd 2009 (15) STR 657 (Bom.). He submits that the terms "Input Service" includes all services used in relation to business. H....