2013 (11) TMI 1067

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..... he amount of service tax paid by the appellants head office is in respect of sale of properties of the assessee, which, in my view, on merits is a question which is debatable, as it would not fall under the definition of input services as defined under Rule 2(l) of the Central Excise Rules, 2004. At the same time, the appellant’s counsel raised question of limitation which merits some considerati .....

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..... of the service tax distributed by head office under Input Service Distributor invoices. 2. Heard both sides and perused the record. 3. On perusal of the record, I find that there is no dispute that cenvat credit is availed of the service tax distributed by the appellant s head office as an ISD. The amount of service tax paid by the appellants head office is in respect of sale of properties of .....

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