2014 (1) TMI 55

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....spondent : Shri M S Reddy, Deputy Commissioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the adjudication order No. 07/Commr(KAP)/LTU/2009 dated 8.5.2009. The adjudicating authority denied the credit of Rs.1,89,48,776/- along with interest. The credit was denied in respect of banking and financial services and business auxiliary services on the groun....

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....ducts abroad. These agents are situated abroad and the appellant paid commission based on the orders obtained and goods exported against them. On this the appellant paid service tax as a service recipient and took cenvat credit of the same. In respect of sales promotion, the appellants' contention is that for marketing of their products, they have a lot of expenses like advertisement, promotional ....

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....ace of removal, hence credit was rightly denied. 5. We find that the appellant availed credit of input services. For ready reference, the definition of 'input service' as provided under Rule 2(l) is reproduced below:    "input service' means any service,-    (i) used by a provider of output service for providing an output service; or    (ii) used by a manu....