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TMI Blog2015 (6) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... by the definition of 'input service'. In respect of the other services received by the appellant from various domestic service providers he has not discussed at all the Board's Circular No.943/4/2011cited by the Counsel for the appellant on the ground that he could not locate the circular on CBEC Website. He has not even discussed the question of admissibility of cenvat credit in respect of these services on merit. While a responsible Adjudicating Officer while deciding an issue is expected not to blindly rely upon Board's Circular, he is expected to examine the issue independently on merits. We have no hesitation in observing that the order passed by the Commissioner is an irresponsible order which is not expected from a senior officer of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, banking and commercial service courier service, telephone service, tours and travel services, advertisement agency services, custom house agent service, commercial training coaching service, event management service, market research services, commercial or industrial construction service, architect service, interior decorator's service, security service, mandap keeper service, real estate Agents service, photography service, transport and cost accounting service received from various domestic service provider. The total service tax sought to be denied by issue of two show cause notice is ₹ 23,68,01,071/-. Both the show cause notices were adjudicated by the Commissioner vide Order-in-Original No. 03-04/Commr./CEX/IND/2014 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of the cenvat credit in respect of other services, that even in respect of consultancy service received from foreign service providers, the show cause notice has sought denial of the credit on the ground that the service tax has been paid on this service by the appellant as service recipient under Section 66 A of Finance Act, 1994 while in terms of the provisions of Cenvat Credit Rules, the cenvat credit of the service tax paid under Section 66 A is not permissible, that the Commissioner going beyond the allegation in the SCN, has denied the cenvat credit on the ground that the consultancy service received from foreign service providers is not covered by the definition of 'input service', that in respect of the other services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004 do not permit the cenvat credit of service tax paid by a service recipient under section 66 A. Though the Commissioner in para 24 of the order relying upon the Board's Circular No.354/148/09 dated 16/7/09 has given a finding that the cenvat credit rules would be admissible to the appellant even though they had paid the service tax on this services received from foreign service provider as service recipient under section 66A, they would not be eligible for cenvat credit as the service received is not covered by the definition of 'input service' but he has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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