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TMI Blog2017 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to foreign remittance and nowhere the charges in the said bills were collected relating to forward contract entered into between the appellant and the Bank - the Service Tax paid on Commission Charge on foreign remittance is eligible to Cenvat Credit under the category of “Banking and Financial Services”. With regard to Cenvat Credit availed on “Legal Service”, the issue is more of less co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are that the appellant has availed Cenvat Credit of the Service Tax paid on the services viz., Banking and Other Financial Services and Legal Consultancy Services during the relevant period. Alleging that the said services do not fall under the scope of the definition of Input Service as laid down under Rule 2(l) of Cenvat Credit Rules, 2004 Show Cause Notices were issued fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (287) ELT. 234 (Tri. Ahmd) and CCE, Delhi-III Vs FlammMinda Automotive Ltd 2016 (43) STR. 549 (Tri. Delhi). It is his contention that even though they had entered into a Forward Contract with the State Bank of India for purchase of US Dollar at a fixed rate over a period of time however, the present issue relates to Service Charges/Commission paid to the Banks with regard to the foreign r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) STR. 716 (All.-HC). 5. Per contra, Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that the appellant failed to establish before the Authorities below with documentary evidence that CENVAT credit availed was with regard to the Service Tax paid on commission charges on foreign remittances. 6. Heard both sides and perused the records. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and nowhere the charges in the said bills were collected relating to forward contract entered into between the appellant and the Bank. In these circumstances, the Service Tax paid on Commission Charge on foreign remittance is eligible to Cenvat Credit under the category of Banking and Financial Services . With regard to Cenvat Credit availed on Legal Service , I find that the issue is more of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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