2013 (7) TMI 439

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.... off against excise duty liability in respect of products manufactured by it:-    (i) Broadcasting service;    (ii) Fashion Designing Service;    (iii) Online data based access/retrieval service;    (iv) Share transfer agent services;    (v) Asset portfolio/fund management service 2. Placing the nature of service availed it is his precise submission that Broadcasting service was intended to advertise the products of the appellant in Cyber media telecasting the product through serials. Para 6 of appeal memo supports such contention. In respect of Fashion Designing service it was submitted that advertisement in this category was to book safe of the appellant through T.V. chan....

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....o 10 appearing therein. We have also perused the copy of invoice and bills, example of which are at page 91 to 95, to which our attention was drawn. The appellant was able to bring out that in some of these documents brand name of the products of the appellant was appearing to appreciate relevancy of advertisement in so far as Broadcasting and Fashion designing service is concerned. But we are unable to see either from reply to show cause notice or submissions made before learned Adjudicating Authority as to the reason why the appellant failed to satisfy the Authority as to the dependence on such service and whether such service related to manufacture or output service. No relevancy of claimed input service with the manufacture or output se....

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....ies i.e. service provider and the service recipient appellant, if any exists, that needs to be examined since pages 91 to 95 of appeal folder demonstrate the payment that has been made out of contractual terms of the parties. If fair inquiry is conducted from the end of the service provider in respect of all the services claimed to have been availed by the appellant, outcome thereof shall meet the test of claim of the Cenvat credit. Above enquiry is only illustrative but not exhaustive. Therefore, proper tests and enquiry are to be conducted to discover the truth of the input credit claimed. 9. We are conscious that there is huge Revenue demand involved in this case and interim order dated 20.3.2012 is prevailing. Therefore, to do justic....