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TMI Blog2018 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... rious services such as Rent-a-Cab Service, Clearing and Forwarding Agent, Courier Agency, Maintenance and Repair Service, Works Contract Service, Catering Services, Photocopier Services, Business Support Services, Commission Agent Services, Chartered Accountancy Services, Business Auxiliary Services, Advertisement, Printing Agency and Management Consultancy Services, etc.; that the above services not being connected to the manufacture of final product are therefore, ineligible input services as per Rule 2(l)(ii) and Rule 3(1) of the CENVAT Credit Rules (CCR), 2004. The demand proposed in the above Show Cause Notices for three periods are tabulated as under : Sl. No. SCN No. & Date Period involved Amount (in Rs.) 1. 116/2010 dt. 14.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of case-laws relied upon by the adjudicating authority. Aggrieved by the above, the assessee has filed these appeals before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shri. V. S. Manoj appeared for the assessee while Ld. AC (AR) Shri. L. Nandakumar appeared for the Revenue. 4. I have heard the rival contentions, perused the documents placed on record and have also gone through the various judgements referred to during the course of arguments. 5. On a perusal of the three Show Cause Notices, I find that the only allegation of the Revenue is that the impugned services were not used in relation to the manufacture of final product. When statutory notices are issued to an assessee, it is the duty of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sales commission paid to the agents for the purpose of sales promotion. Similarly, the Hon'ble jurisdictional High Court in the case of C.C.E. & S.T., L.T.U., Chennai Vs. M/s. Turbo Energy Ltd. - 2015-TIOL-629-HC-MAD-CX has recorded the brief facts and thereafter given a finding in favour of the assessee. Unfortunately, such facts are not forthcoming here, in this case. Thus on the peculiar facts of this case, I am of the opinion that the facts are required to be placed on record first, especially when the Revenue entertains a doubt; and this having not been attended to by the assessee by placing the facts on record, I find no infirmity in the Order of the first appellate authority. 7. However, sustaining the remand order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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