2020 (3) TMI 74

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....ssioner of Central Excise and Service Tax, Large Taxpayer Unit, Chennai.   2.1 A Show Cause Notice No. LTUC/280/2011-C dated 28.09.2011 was issued covering the period September 2007 to September 2010 inter alia on the grounds that in respect of the services mentioned in the table at page 2 of the Show Cause Notice, it appeared that they have no nexus with the manufacture/clearance of final products or with the provision of output service by the taxpayer; that the services so identified were "Group Medical Insurance Policy for employees and their dependants", "Manpower Supply and Housekeeping Services, which included ineligible items such as snacks, water, tea, coffee, Pooja, newspaper", "Property Consultant Services for arranging re....

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....hus wrongly availed, explicitly giving breakup under each of the above services. 3. The appellant filed its reply dated 19.07.2012 vide acknowledgement dated 25.07.2012 wherein it has specifically and exhaustively replied on the availment of CENVAT Credit on the 'Group Medical Insurance Policy for employees and their dependants' and have also averred that the demand raised against them was beyond the period of one year. The appellant has also included a general reply as regards various other input services and without giving factual details, they have only relied on the following decisions: (i) Coca Cola India Pvt. Ltd. v. C.C.E., Pune-III [2009 (242) E.L.T. 168 (Bom.)]; (ii) C.C.E., Nagpur v. Ultratech Cement Ltd. [201....