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TMI Blog2014 (11) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Sr. S.C. ORDER The Revenue is in appeal against an order of the Customs, Excise & Service Tax Appellate Tribunal1 dated 28 January 2014. The question of law which has been raised is as follows: Whether the Hon'ble CESTAT was justified in holding that the fact of that the input credit in respect of services i.e. subscription paid for International Taxation, Consultanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumption of any employee. At the outset, it must be noticed that the question of law has been framed by the Revenue on the basis of the amended definition of the expression "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004 (there is a wrong reference to the Rules 2002 in the question as framed). Be that as it may, the amended definition was substituted by a notification no. 3/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. 2012 (26) STR 514 (Kar.). The service has been held to fulfill the description of the expression "input service". As regards Consultancy Services, these were comprised of the payment of invoices of the charges involved in relation to the filing of the tax return in the US. The Commissioner held that the service was governed by the definition of "input service". The second related to Leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service" in the Rules.
As regards 'Advertising and Sponsorship Services', the Tribunal has restored the proceedings to the adjudicating authority for being dealt with in accordance with the relevant judgements on the subject.
Hence, for the aforesaid reasons, no substantial question of law would arise. The appeal is, accordingly, dismissed. There shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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