2018 (2) TMI 143

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..... .4.2011 included the words “activities relating to business” and therefore had a wide ambit covering almost all services - There are plethora of decisions which covers both the services which are impugned in the present appeal - credit allowed - appeal allowed - decided in favor of appellant. - ST/40280/2017 - 42397/2017 - Dated:- 26-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. .....

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..... put services and hence issued show cause notice dated 21.10.2011 proposing to demand the wrongly availed input service credit along with interest during the period from April 2010 to March 2011 besides proposing to impose penalty. After due process of law, the original authority denied the credit and confirmed the demand. In appeal, Commissioner (Appeals) set aside the demand in respect of rent-a- .....

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..... er of Central Excise, Pune - 2014 (35) STR 632 (Tri. Mumbai) for availing the credit on insurance service and the judgment of the Hon ble Karnataka High Court in the case of Toyota Kirloskar Pvt. Ltd. Vs. Commissioner of Central Excise, Bangalore - 2011 (24) STR 645 (Kar.) and the decision of the Tribunal in the case of HCL Techologies Ltd. Vs. Commissioner of Central Excise, Noida - 2016 .....

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