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TMI Blog2015 (12) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... or, who lost the same. Out of the said services, I find that training of the employees is an integral part of the running of the business. Similarly photography services to cover the company functions has been held to be cenvatable input service by the Hon'ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd Vs CCE [2011 (3) TMI 1373 - KARNATAKA HIGH COURT ] . The services obtained from the travel agent for reissuance of the residential permit of the Japanese Directors are also services availed in connection with the business. However, the travel expenses for employees' family visit to the factory plant of the assessee cannot be held to be having any connection with the appellants' manufacturing activities or business acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f limitation. The issue involved was a bonafide interpretation of the provisions of law and the credit was being availed by reflecting the same in the records. As such, in the absence of any evidence to the contrary, I am of the view that there was no suppression or misstatement by the appellant with a malafide intention so as to justifiably invoke the longer period of limitation. As such, I set aside the said confirmation of demand and interest along with setting aside of the penalty on the point of limitation itself. 3. The second show-cause notice stands issued on 3.5.2011 for the period April 2010 to September 2010 disallowing the credit to the extent of ₹ 25,605/- plus interest and imposing penalty of identical amount. The ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant in respect of telephone at Director's residence and forex services received from Forex Brokes towards purchase of foreign currency for business travels by the Directors and Managers. The Tribunal in the case of CCE Visak Vs A.P. Paper Mills [2011 (22) STR 126 (Tri-Bang)] as also in the case of Keltech Energies Ltd Vs CCE [2008 (10) STR 280 (Tri- Bang)] has held that landline phones installed in the Director's official residences are cenvatable input services. Similarly, the forex services received from the Forex Brokers towards purchase of foreign currency for business travels by the Directors and Managers have to be held as cenvatable input services. Accordingly, I allow the credit of ₹ 3212/- involved in the present sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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