2008 (8) TMI 70

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.... tax credit among other things for the function arranged for Kannada Rajyostava Day and colour photography expenses in respect of inaugural function of Kengeri Police Station. The Commissioner has accepted to grant input service tax credit in respect of catering service and mediclaim insurance availed by them but has rejected to grant input service tax credit on Shamiyana services for Kannada Rajyostava Day and photography services for inaugural function of Kengeri Police Station. The appellants contention is that it is not only the input services which goes directly into the manufacturing activity that would qualify for input tax credit in terms of Rule 2(1) of CCR, 2004, but any input service used indirectly or in relation to manufacturin....

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....e words "such as" and that the principle ejusdem generis will apply to the facts of the case. She also submits that the fact they had not declared these items for utilizing input service tax credit itself would be sufficient to invoke larger period. They had not declared the inputs in the ER-I and hence larger period was invocable. She points out that provisions of Rules 14 and 15 of Cenvat Rules have been invoked for recovery of wrongly availed Cenvat credit. She justified the demands confirmed in this case by invoking larger period. Learned SDR submits that when there is an obligation to pay service tax, the Revenue need not establish grounds for the purpose of confirming the duty as held by the Apex Court in the case of Gujarat Travancor....