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TMI Blog2016 (9) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants and the service in dispute was availed to maintain back up, employees pay roll maintenance and pay slip generation. The definition of input service, as contained in Rule 2(l) of Cenvat Credit Rules, 2004 speaks about service used in relation to activities relating to business such as accounting, auditing, financing etc. payroll processing of employees is part of maintaining proper accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd input service under the Cenvat Credit Rules, 2004. Proceedings were initiated vide Show Cause Notice No.03/2014 dt. 27.1.2014, alleging that on verification of the records maintained by the appellant it was noticed that the appellant is not eligible to avail the credit of Service Tax paid on service charges to M/s. Broadgate Technical Service, for the pay roll preparation of employees of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 and ordered the recovery of the same under Rule 14 of the Cenvat Credit Rules, 2004 read with proviso to Section 11A of the Central Excise Act, 1994 besides confirmed the interest and penalty. A further appeal to the Commissioner (Appeals) did not yield any favour and hence the present appeal. 3. The appellant was represented by Shri R.Suresh, Advocate and the Revenue Shri K.P. Muralidharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, as contained in Rule 2(l) of Cenvat Credit Rules, 2004 speaks about service used in relation to activities relating to business such as accounting, auditing, financing etc. payroll processing of employees is part of maintaining proper accounts, which is necessary for upkeep of tax accounting. This view had been accepted in the case of M/s.Grindwell Notron Ltd Vs. CCE, reported in 2016 (43 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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