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TMI Blog2015 (7) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... en to them by legal firm at the behest of the appellant. For grant of such legal assistance, invoices were raised by foreign legal firm to the appellant in India and the consideration stands paid by the appellant only. The service tax was also paid by the appellant on reverse charge basis. In such a scenario, it has to be held that the legal assistance provided to the appellant's dealers located i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: Archana Wadhwa: After dispensing with the condition of pre-deposit, I proceed to dispose of the appeal itself inasmuch as both the disputed issues involved in the present appeal, are covered by the precedent decisions of the various courts. 2. The appellant is engaged in the manufacture of Battery Operated Electric Cars and they were availing Cenvat credit of service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. However, as regards the said services rendered by foreign legal firm to the appellant's dealers who were appointed outside India, the lower authorities had held that the said services were rendered outside India and there is no nexus with the appellant's activity. 5. The appellant has taken categorical stands that the dealers were appointed for sale of their vehicles in forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l assistance provided to the appellant's dealers located in foreign country is to the appellant himself and has nexus with the appellant's activity of selling their motor vehicles outside India. The Tribunal in the case ofGolden Tobacco Ltd. Vs. CCE [2013 (30) S.T.R. 594 (Tri. Mum.)] has held that legal services' are input services on which Cenvat credit would be available. Having hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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