2014 (2) TMI 481

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....had accounted in their Bangalore Office credit of all service tax paid on services received by them in relation to the above three types of activity. The Bangalore office was registered as Input Service Distributor (ISD for short) under rule 2 (m) of Cenvat Credit Rules, 2004. The said office transferred a part of such credit, acting as an ISD, to their factory at Pondicherry for payment of excise duty on manufactured goods. Revenue raised three objections in relation to credit of Rs.6,37,82,397/- so transferred to Pondicherry factory during the period Mar.11 to Jan,12. The first issue was that the appellant, at their Bangalore, had taken Cenvat credit in respect of trading activity and distributed it to Pondicherry Unit. The second iss....

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.... asking them to pay amounts for which they had not availed any benefit. 3. Further he submits that the Commissioner has not examined eligibility for credit in respect of each of the service but has denied credit just giving the reason that the words 'in relation to business' have been omitted from the definition, Even after the amendment may other services like 'advertising' are still included in the definition of input service. 4. In the matter of insufficiency of details on the ISD invoices issued for input services distributed, the learned Counsel submits that the Tribunal had considered the matter and allowed their stay application on this issue in Appeal No.E/00410 and, E/ 00411/2012 and passed order dated 24.07.2013 observing th....

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.... like advertisement services continued to be covered by Rule 2 (l) of CCR Rules 2004. The finding in the adjudication order in this matter is re-produced below: 27. -With effect from 01.01.2011, the definition of "input services" has been amended vide notification 3/2011-NT, dated 01.03.2011 the words "activities relating to business" which had a very vide ramification has been omitted. Thus, the services viz., advertising charges, business auxiliary services, commission charges, courier charges, consultancy fees, freight charges, insurance premium, IT software charges, maintenance charges, man-power charges, professional charges, recruitment charges, rental charges, telephone charges, training charges, warranty charges etc. passed on by....