2014 (11) TMI 831

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....the Respondent : : Shri B K Iyer, Supdt. (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 e....

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....ice tax and using it towards discharge of duty 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. Accordingl....

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....f refund should not be rejected as the said service availed 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 i....

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....s Circular dated 9.8.2005. In view of this Circular, there 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 t....