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TMI Blog2024 (1) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... s found to be grossly erroneous. Had he taken care to go through the definition of input service in a harmonious way, he would have found that there are many services which are provided by the service provider outside the manufacturing factory premises, which are all eligible for Cenvat Credit. Therefore, the OIO set aside on merits and the Appeal allowed. Time Limitation - HELD THAT:- The Department has been accepting their ER 1 Returns wherein the Cenvat Credit taken by them would have been shown on a regular basis. After the audit had taken an objection on this issue in 2006, the Appellant has filed their reply after which no further action was taken up by the Department. As a matter of fact, since Audit has raised this issue in 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that various activities which are taken up even outside the factory premises are also mentioned. As a matter of fact, the services sales promotion , market research and activity relating to absence etc., are very much applicable for all the services provided by the manpower service provider. Therefore, he submits that the Adjudicating Authority is in error in confirming the demand. 3. The Learned Counsel also submits that the Show Cause Notice has been issued on 24/12/2010 for the period December 2005 to February 2008 by invoking the extended period provisions. He submits that the Appellants have been regularly filing the Monthly Returns. They are also subjected to audit during this period. No scrutiny was taken for ER-1 Returns fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal; 7. We find that the Adjudicating Authority has taken a very narrow view holding that the Manpower Service should be relatable only to the manufacturing activity and not to any other activities outside the factory premises. We find this view to be grossly erroneous. Had he taken care to go through the definition of input service in a harmonious way, he would have found that there are many services which are provided by the service provider outside the manufacturing factory premises, which are all el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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