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TMI Blog2011 (10) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... rk, international conference fees, octroi service and valuation of property at Waluj, etc. and the amount of service tax taken is Rs. 47,742/-. Though the amount is less than Rs. 50,000/-, as the issue is of a recurring nature, the counsel for the appellant prays for admission. 2. Considering the submissions made, the appeal is admitted. 3. The facts arising for consideration in this case are as follows: 3.1. The appellant M/s. Garware Polyester Ltd., Aurangabad are manufacturers of polyester filams falling under Chapter 39 of the Central Excise Tariff Schedule. They availed CENVAT credit amounting to Rs. 47,742/- in respect of the input service tax paid on seminar fees, exhibition fees/charges, patent application work, international con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on the octroi services, these relate to exports undertaken by them and when the products for export are transported from Aurangabad to Mumbai, they have to pay octroi and service tax was paid to the agents collecting octroi. As regards the valuation of property at Waluj, this property is adjacent to the existing factory where they are going to set up another manufacturing unit. In the case of exhibition charges/fees, the company's products have been exhibited for the purpose of advertising the products. Thus all the services on which service tax credit have been availed have a direct nexus with the production / business activity of the company and, therefore, they are rightly entitled for the credit. All these points were submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods andoutward transportation upto the place of removal;" 6.2. If the goods are exhibited in exhibitions which is an activity of advertising and sale promotion, prima facie the service tax incurred on such activity will come within the scope of 'input service'. Similarly coaching and training is an 'input se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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