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TMI Blog2017 (1) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of inputs - credit allowed. C & F agents - Held that: - it is seen in the Order-in-Original that the appellant has not furnished the relevant documents for consideration of this issue before the original authority - matter remanded to to the adjudicating authority to consider whether the appellant is eligible for credit of full amount of service tax or to the reduced portion. Appeal partly allowed - part matter on remand. - E/21821/2015 - A/31517/2016 - Dated:- 22-12-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. M. Rajendran, Advocate for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. (Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed by the appellant against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he directors to improve the business of the company and therefore has direct nexus with the business of manufacturer. Convention services were used for customer meeting for promoting sales. Risk advisory service was used for procurement of inputs from abroad and for assessment of the risk before committing internal payment. Another dispute is with regard to the service tax paid on C F services. The Ld. Counsel submitted that in certain cases the C F agents reduced the amount paid for the input services and the same was deducted in the invoices. The invoices showed the full amount of the service tax paid though the value for service was reduced. The entire service tax on the entire amount which was collected from the appellant by service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid to C F agent has been rightly disallowed. 6. I have heard the submissions made by both sides. The Ld. Counsel has submitted that the Young Entrepreneurs Organization imparts lectures, seminars, training sessions and thus participating in such activities improves the competency of the directors. It is indeed definite that such seminars, training programmes are essential for improving the competency, skill and calibre of the directors which would improve the business of the appellant company also. Therefore, I find that the service tax paid on membership fees of Young Entrepreneurs Organization is eligible for credit. The same can be said in regard to convention service and risk advisory services as these services are directly conn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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