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TMI Blog2018 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... improperly availed cenvat credit. 4. As correctly pointed out by Ld. Counsel the claim of eligibility availment of Rs. 28,62,946/- which was rejected by the adjudicating authority end upheld by the first appellate authority is settled by this Bench by Final Order No.A/30529/2017, dated 10.04.2017 in respect of the appellants own case, Ld. Counsel produces copy of the said judgment and or perusal of the same, find it so. 5. As regards confirmation of demand of Rs. 28,62,946/- as being availed in respect of various input services by both the lower authorities, it has been held that the said services are not used in all the output services provided, find the services are as under: Category of service Disputed amount (INR) Business suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-TIOL-3133-CESTAT-Hyd], wherein the Bench held as under: "5. i have heard the submissions made before me. As pointed out by the learned counsel, the period involved is prior to 01/04/2011. The definition of input services during the period had wide ambit as it included the words activities relating to business. The credit is on the said services if the same are used for providing output services. In the appellants own case for subsequent period, the Commissioner has discussed the issue as under, which is also noteworthy: 48. As regards the determination of this question of fact, I find from the reply of the assessee dated 18.06.2012, that import of Business Support Service (data for content development), Renting of Immovable pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed ratio that the findings recorded by the lower authorities is in error and needs to be set aside and the impugned order to that extent is set aside and appeals are allowed with consequential relief if any. I do not find any reason to deviate from such a view. Impugned order to that extent is set aside and appeal filed by appellant is allowed with consequential reliefs, if any. 8. As regards the demand end confirmation of ineligible of cenvat credit of Rs. 4,12,299/-, I find that in, the reply to the show cause notice appellant had consistently taken a plea that this amount has been reversed by them in August 2011 itself. Despite such a clear submission by the appellant, I find that the first appellate authority as well as adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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