TMI Blog2017 (12) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax paid on various input services which were not eligible after 01.4.2011 being mentioned under the exclusion clause of the amended definition of ‘input service’. However, I find that prior to 1.4.2011 under various judgments these services were held to be input service and accordingly credit was admissible - Also, as soon as it was pointed out by the audit team of the department in Feb. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he services viz., 'Car/Mobile Insurances' and 'Repair and Maintenance Service of Car' for the period April 2011 to March 2012. 3. The Ld. Advocate, Shri P.P. Jadeja submits that since Cenvat Credit of Service Tax paid on these services were admissible prior to 01.4.2011, inadvertently they continued to avail credit on these services even after 01.4.2011. However, when it was pointed out during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of fact is involved. Consequently, extended period of limitation is applicable for recovery of interest and imposition of penalty. 5. Heard both sides and perused the records. 6. Undisputedly the appellant had availed CENVAT credit of Service Tax paid on various input services which were not eligible after 01.4.2011 being mentioned under the exclusion clause of the amended definition of 'inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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