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TMI Blog2016 (8) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner (Appeals) vide his order dated 06.02.2013 wherein the learned Commissioner (Appeals) has upheld the Order-in-Original rejecting the appeal of the appellant. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods viz. Tally ERP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and also proposed penalty. The adjudicating authority vide order 05.01.2012 confirmed the demand. Aggrieved by the same the appellant filed the appeal before the Commissioner who rejected the appellant s appeal and hence the present appeal before me. 2. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by totally ignoring t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic entry sales promotion contained in the definition of input services and has considered only activity relating to business . He also submitted that the impugned order says that no evidence is brought out to establish the nexus of activities in relation to business and with the performance of the manufacturing activity. But the law does not envisage the same in so far as the services listed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outwar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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