9911796707
TMI Blog2014 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the adjudication order No. 07/Commr(KAP)/LTU/2009 dated 8.5.2009. The adjudicating authority denied the credit of Rs.1,89,48,776/- along with interest. The credit was denied in respect of banking and financial services and business auxiliary services on the ground that the same are not in or in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad and the appellant paid commission based on the orders obtained and goods exported against them. On this the appellant paid service tax as a service recipient and took cenvat credit of the same. In respect of sales promotion, the appellants' contention is that for marketing of their products, they have a lot of expenses like advertisement, promotional activities, sale force etc. which are outsou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 5. We find that the appellant availed credit of input services. For ready reference, the definition of 'input service' as provided under Rule 2(l) is reproduced below: "input service' means any service,- (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of banking and financial services and business auxiliary service. There is no evidence on record to show that these services are not in relation to the goods manufactured and exported by the appellant. The services under consideration are specifically covered under the definition of 'input service' as reproduced above. In these circumstances, we find merit in the contention of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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