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TMI Blog2019 (3) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... nition of „input services‟ had a vide ambit as it included phrases “activity relating to business”. The Tribunal as well as various High Courts have held that almost all the activities which fall into the category of “activity relating to business” will be eligible for credit. Penalty - Held that:- Taking note of the fact that the appellant had initially availed the credit on invoice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, Rent for Car Parking, Subscription for Global Tender Information and certain services for the reason that the invoices are not produced. After due process of law, the original authority disallowed the credit on certain services confirming the demand along with interest. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. Today, when the matter came up for hearing, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 25 Lunch 1,159 Invoice note readily traceable 30 Lunch 920 Invoice note readily traceable 33-36 AMC 12,802 Branch not included in Chennai registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed for reason that invoices are not produced and the branch is not included in the registration. The balance credit of ₹ 1,49,840/- is with regard to Outdoor Catering Services, Rent for Car Parking, Subscription for Global Tender Information etc. The period involved in prior to 01.04.2011, when the definition of input services‟ had a vide ambit as it included phrases activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit is eligible to them, I am of the view that the penalty imposed in this regard for ₹ 66,854/- [Rupees Sixty Six Thousand Eight Hundred and Eighty Four only] cannot sustain and has to be set aside. So ordered. 6. The impugned order is modified to the extent of allowing credit of ₹ 1,49,840/- and setting aside the penalty on ₹ 66,854/-. The appeal is allowed partly in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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