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TMI Blog2018 (12) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid there-on was considered as business related expenses in the Books of Accounts, the disputed services should be considered as input service in terms of Rule 2(l) of the Rules for the period upto 31.03.2011. Under the amended definition of Rule 2(l) (with effect from 01.04.2011), the assessee is permitted to avail credit on any service used for providing the output service, excepting the excluded category of services mentioned in the definition of input service - The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules. Since the original authority had specifically recorded the findings that the appellant had not produced any docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that such services have no nexus with the output service provided by the appellant and thus, such services cannot be considered as input service for the purpose of availment of Cenvat benefit. Show-cause proceeding initiated by the department was culminated into impugned order dated 06.12.2017, wherein CENVAT Credit amounting of ₹ 9,41,783/- was disallowed and the appellant was directed to pay interest on such amount. The impugned order has disallowed the Cenvat benefit mainly on the ground that there is no nexus between the disputed services and the output service provided by the appellant and that no supporting evidences were produced by the appellant to demonstrate that the disputed services can be considered as input service for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to business was specifically finding place for consideration of the service as input service. The fact is not under dispute that for accomplishing the purpose of the appellant business, the appellant had used and utilized the disputed services. Since the value of taxable service along with service tax paid there-on was considered as business related expenses in the Books of Accounts, the disputed services should be considered as input service in terms of Rule 2(l) of the Rules for the period upto 31.03.2011. Under the amended definition of Rule 2(l) (with effect from 01.04.2011), the assessee is permitted to avail credit on any service used for providing the output service, excepting the excluded category of services mentioned in the def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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