TaxTMI 
TaxTMI 
2023 (2) TMI 66
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....gine, Transmission and their spares and components falling under Chapter Headings 84073310, 87089900 and 84099941 of the First Schedule of the Central Excise Tariff Act, 1985 and was availing cenvat credit on inputs, capital goods and input services in accordance with the provisions of Cenvat Credit Rules, 2004. The appellant utilizes the services of M/s Apee Eskay Enterprises Pvt. Ltd for the purpose of computer networking and cabling services for establishment of computer network/electricity network also referred to as Business Auxiliary Services. During the course of audit of the records of the appellant, it was observed by the department that the appellant had wrongly availed cenvat credit of service tax paid on several services. Accord....
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....de order dated 09.08.2017, the appeal filed by the department has also been dismissed. She further submitted that the order-in-appeal dated 29.10.2013 passed by the Ld. Commissioner (Appeals) allowing the credit on 'Business Auxiliary Services' (network related services) has attained finality and accordingly, the appellant is entitled to cenvat credit during the disputed period. She further submitted that during the previous period (even post the amendment brought in the definition of 'input service'), the Ld. Commissioner (Appeals) has allowed the cenvat credit on 'Business Auxiliary Services'. She further submitted that once the matter has attained finality, thereafter, the department cannot be permitted to take a contrary stand in this a....
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....tion of mistake by recalling the order dated 22.12.2014. Further, I find that vide order dated 09.08.2017, the appeal filed by the Department has been dismissed. I also find that for the previous period before the amendment sought in the definition of 'input service', the Ld. Commissioner (Appeals) has himself allowed the cenvat credit on 'Business Auxiliary Service' and various orders are on record. Further, I note that once the order of the Ld. Commissioner (Appeals) has attained finality and department has not filed any appeal then now the department is not permitted to take a contrary stand as held in the case of Rosmerta Technologies (supra). 9. Further, I find on the analysis of the definition of 'input service' as provided in Rule 2....
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....ons were explained in the context of the statutes considered therein, principles of law laid down by the Hon'ble Supreme Court, in the matter of interpretation of statute, requires to be considered. While considering the expression, "in relation to", in Doypack Systems (Pvt) Ltd., the Hon'ble Supreme Court, at paragraph No. 48, held as follows:- "The expression "in relation to" (so also "pertaining to"), is a very broad expression which presupposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context, though State Wakf Board Vs. Abdul Aziz (AIR 1968 Madras 79, 81, paragraph 8 and 10, following and approving Nitai Charan....