TaxTMI 
TaxTMI 
2013 (9) TMI 629
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....ection 66A of Finance Act, 1994 and they took CENVAT credit on the said amount. 2. Further, they were sending their employees to various universities abroad to undergo various training courses in Universities abroad for which payments were made to the Universities and paid on service tax such payments during the period 2006-07 to 2010-2011 for an amount of Rs.23,15,614/- under section 66A of Finance Act, 1994, and took CENVAT credit of the said amount also. 3. Revenue objected to these credits mainly on the ground that these services could not be considered as input services and therefore issued show-cause notice for recovering the said amounts. On adjudication a total amount of Rs.1,29,54,035/- stands confirmed against the appellant alon....
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....r is that the appeal may be admitted without any pre-deposit. 6. Opposing the prayer, the learned AR for Revenue submits that from the agreement with JD Power Associates, Singapore and JD Power, Asia Pacific, Singapore, it is very clear that the survey was done to assesses the performance of the dealers and not regarding the market acceptability of the product itself and therefore the survey had no direct nexus with the manufacture or sales of the product. Further he points out that out of Rs. 9.63 crores paid to the foreign service provider for market research, Rs. 5.04 crore was actually recovered from the dealers on whom survey was conducted and the reports were also furnished to them. Therefore, when the cost of the service is not incu....