9911796707
TMI Blog2019 (7) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... Services received for representing anti dumping duty etc., - denial on account of nexus - period April, 2013 to September, 2015 - Extended period of limitation - HELD THAT:- Various precedent decisions have held the involved services as cenvatable - Reference can be made to Tribunal decision in the case of M/S. UNIWORTH TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE. RAIPUR [ 2013 (1) TMI 616 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant for conducting their business, they are required to be held as cenvatable. Extended period of limitation - HELD THAT:- The demand for the period April, 2013 to September, 2015 stands raised by the show cause notice dated 28.01.2016 and major part of the same is barred by limitation. The issue being a bonafide issue of interpretation and the credit having been availed by reflecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said denial is on the ground that the services in question cannot be considered to be eligible input services inasmuch as they have no nexus with the appellant business activities. As such, demand stands confirmed, alongwith imposition of penalty, by way of issuance of show cause notice dated 28.01.2016, by invoking the longer period of limitation. 2. After appreciating the submissions made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeping services have been held to be cenvatable inasmuch as cleanliness is to be maintained for ensuring health surrounding and working condition of the employees. Further, the Hon ble Bombay High Court in the case of Commissioner of C. Ex., Nagpur vs. Ultratech Cement Ltd., - 2010 (260) ELT 369 (Bom.) has observed that the scope of definition of input services is very wide and the same covers not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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