2013 (7) TMI 439

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..... re or providing output service by the appellant - Service tax levy being destination based consumption tax - necessary for record to see the destination of service so consumed to consider admissibility of Cenvat credit claimed applying relevant tests – Appeal remanded to learned Adjudicating Authority
D N Panda And Manmohan Singh, JJ. For the Appellant : Shri S Ganesh, Sr. Adv. For the Respondent : Shri I Baig, DR. Per: D N Panda: Learned Sr. Counsel brings out from page 6 & 7 of appeal memorandum that following five services used by the appellant as input service were disregarded by the Adjudicating Authority and service tax paid on such services was not allowed to be set off against excise duty liability in respect of products manu .....

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..... gement was part of the portfolio management. The agency providing such service was paid service tax. The tax so paid when claimed to be credit against the liability of the appellant that was also denied. 5. According to the appellant the reasons of denial of adjustment of service tax against the duty liability of the appellant were baseless when the authority did not appreciate the need of relevant services to the modern day world. 6. Revenue opposes aforesaid submissions of appellant. We have perused the adjudication order to verify the contents of page 6 & 7 of appeal memo depicting the factual background in para 6 to 10 appearing therein. We have also perused the copy of invoice and bills, example of which are at page 91 to 95, to whic .....

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..... n tax it is necessary for record to see the destination of service so consumed to consider admissibility of Cenvat credit claimed applying relevant tests. Unless such crucial test is conducted it is not practicable to opine as to genuineness and admissibility of the claim of the appellant. 8. We may state that inquiry by learned Adjudicating Authority may go to the extent of conducting inquiry from the service providers calling for exhibition of master cassettes of programmes to ascertain whether the purpose of advertisement was really conveyed through telecast of the serial. Similarly, the contract between the parties i.e. service provider and the service recipient appellant, if any exists, that needs to be examined since pages 91 to 95 o .....

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