2026 (4) TMI 1224

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....d along with interest and imposition of penalty. 2. The dispute pertains to the period October, 2010 to October, 2011, involving denial of credit on various input services, such as manpower, catering, insurance, construction, repair, transportation, etc. Out of the total demand, an amount of Rs.44,48,271/- stands already reversed and the balance amount has been contested. The department issued a SCN dt.05.10.2012 alleging that such services are not 'input services' under Rule 2(l) of Cenvat Credit Rules (CCR), 2004 and hence not eligible for credit. 3. Learned Counsel for the appellant has submitted that a substantial amount of Rs.44,48,271/- was already reversed prior to the issuance of SCN and the balance credit pertains to eligible....

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....arise for consideration are as under. a) Whether the impugned services qualify as input services under Rule 2(l) of CCR, 2004 or otherwise. b) Whether the exclusion clause post 01.04.2011 is applicable to the services in question or otherwise. c) Whether demands of interest and penalties are sustainable or otherwise. 8. The definition of 'input service', prior to 01.04.2011, is of widest amplitude, as held by Hon'ble Bombay High Court in the case of Coca Cola India Pvt Ltd (supra), wherein, it was held that any service having nexus with the business activity is eligible for credit. Hon'ble Supreme Court in the case of Ultratech Cement Ltd (supra) and in the case of Solaris Chemtech ltd (supra), has consistently....