2012 (8) TMI 848

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..... ent consultant services for the purpose of selling one of the divisions of the appellant-assessee for the purpose of raising finance should be treated as ‘input service’ and therefore, the credit may be admissible and that distribution of the said credit to the appellant’s manufacturing unit in Bangalore is validly done. In view of the above, the demand raised and penalties imposed, prima facie, a .....

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..... an amount of Rs. 1,74,44,160/-. M/s. Avendus Advisors Pvt. Ltd. thus rendered services under the category of 'management consultant' and paid Service Tax. The appellants have treated the said services as input services and taken credit of Service Tax paid on the services and distributed the credit to the appellant's manufacturing unit in Bangalore. The original authority held that this credit tak .....

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..... ltant. According to her, this activity of the management consultant should be treated as an 'input service' covered by the definition of 2(l) of the CENVAT Credit Rules. Therefore, she seeks waiver of pre-deposit of dues as per the impugned order. 4. Learned Additional Commissioner (AR) reiterates the findings and reasoning of the Commissioner (Appeals). 5. After considering the submissions from .....

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