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TMI Blog2008 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri K.S. Ravi Shankar and N. Anand, Advocates, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 16/07, dated 25-7-2007 confirming the demand of Rs. 54,216/- by invoking larger period. The appellants have availed input service tax credit among other things for the function arranged for Kannada Rajyostava Day and colour photography expenses in respect of inaugural function of Kengeri Police Station. The Commissioner has accepted to grant input service tax credit in respect of catering service and mediclaim insurance availed by them but has rejected to grant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He also submits that "intention to evade duty" has not been invoked and stated in the show cause notice except to quote proviso to Section 11A. He submits that intention to evade duty should be explicitly brought out in the show cause notice which has not been done so and therefore, the appeals are barred by time. 2. Learned SDR submits that the activities relating to business has been amplified with the words "such as" and that the principle ejusdem generis will apply to the facts of the case. She also submits that the fact they had not declared these items for utilizing input service tax credit itself would be sufficient to invoke larger period. They had not declared the inputs in the ER-I and hence larger period was invocable. She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, we notice that specific allegation has not been made in the show cause notice inasmuch as the term "with an intention to evade duty" has not been stated in the show cause notice. The term "wilful suppression" has also not been stated therein. The appellants are large payers of central excise duty and service tax. They held bona fide belief that these expenses would also come within the term "activities relating to business" as they were holding a bona fide belief that such expenses are covered under the Income tax Act and large number of judgments cited before us where such expenses have been considered to come within the business expenses. The definition of 'input service' and Income-tax Act and the Cenvat Credit Rules is different. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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