2014 (11) TMI 831

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dt. (AR) JUDGEMENT Per: Anil Choudhary: The appellant, M/s Zodiac Clothing Co. Ltd., is a manufacturer and exporter of garment. The final product of the appellant is not taxable under the provisions of Central Excise Act, 1944. The appellant availed the services of agents outside India, who are engaged for procuring purchase orders for the purpose of export and paid commission to such agents, w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y on final products cleared for home consumption.     *  taking input credit on the service tax and using it towards discharge of duty on service tax on output service.     *  If for any reason, such adjustment as above is not possible, refund of service tax on input services may be claimed. 2. Accordingly, the appellant made claim for refund of Service T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vailed by the appellant does not qualify as input service as per definition under the Rule 2(1) of the Cenvat Credit Rules, 2004. Thereafter, vide Order-in-Original dated 31.10.2007, the refund claim was rejected upholding the proposal in the show-cause notice. Being aggrieved the appellant moved before the Commissioner (Appeals), who vide the impugned order dated 21.5.2011 was pleased to uphold t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere is no scope for getting into the definition of input service and the Revenue have totally misconceived in issuing the show-cause notice dated 9.11.2006. Thus, the whole proceedings are vitiated and the impugned order is fit to be set aside. Accordingly, the appellant pleads to allow the appeal. 5. The learned Supdt. (AR) appearing for the Revenue relies on the impugned order. On a query from ....