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TMI Blog2019 (5) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... t during the disputed period that there was utter confusion with respect to levy of Service Tax on Maintenance or Repair of Computer Software. The Commissioner (Appeals) has discussed in detail with regard to the said circulars and notifications. He has thereafter set aside the demand on Maintenance or Repair of Software to be not sustainable as the ingredients to invoke the extended period are absent. CENVAT Credit - input services - Telephone Services - Mediclaim Insurance of employees - HELD THAT:- The period in question is prior to 1-4-2011 when the definition of Input services had a wide ambit as it included almost all activities related to business - credit allowed. Appeal dismissed - decided against Revenue. - Appeal No. ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They had thus availed ineligible credit to the tune of ₹ 17,654/-. Show cause notice was issued raising the above three allegations and proposing to demand the short-paid Service Tax, and wrongfully availed credit along with interest and for imposing penalties. After due process of law, the original authority confirmed the demands along with interest and imposed penalty under section 78 of the Finance Act, 1994. The amounts already paid by the appellant were appropriated. The appellants filed appeal before Commissioner (Appeals), who set aside the demand and allowed the appeal. Hence the department is now before the Tribunal. 2. The learned Authorised Representative Shri K. Veerabhadra Reddy, ADC (AR) for the Revenue ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside. He prayed that the appeal may be allowed and the order passed by the original authority may be restored. 3. None appeared on behalf of the respondent though notice was issued. The appeal was taken up for disposal after hearing the department and on perusal of records. In the notice issued to the respondent, it was specifically noted that the matter is fixed for hearing on 25-6-2018 as last chance. In spite of these repeated notices none has appeared for the respondent. 4. The issue is whether the demand on Maintenance or Repair of Software set aside by Commissioner (Appeals) on the ground of limitation requires to be interfered or not. As narrated above, there were notifications issued which exempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... culars and notifications. He has thereafter set aside the demand on Maintenance or Repair of Software to be not sustainable as the ingredients to invoke the extended period are absent. We find no ground to interfere with the said conclusion arrived at by Commissioner (Appeals). 5. The Commissioner (Appeals) has also set aside the demand alleging wrongful credit in respect of Telephone Services and Mediclaim Insurance of employees. The period in question is prior to 1-4-2011 when the definition of Input services had a wide ambit as it included almost all activities related to business. In para 5.5 of the impugned order, the Commissioner (Appeals) has discussed the issue and held that the appellant is eligible for credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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