2014 (12) TMI 542

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....spondent. ORDER After hearing learned DR Shri R.K. Mishra, for the Revenue as nobody appeared for the appellants, I find that the credit of service tax of Rs. 13,832/- paid in respect of digital photographs required for preparation of brochure /catalogue of the appellant company for sale promotion stand denied on the ground that same cannot be held as covered under the input services. Demand....

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....ant for sale promotion cannot held to be eligible input service, the presentation of the brochure before Commissioner (Appeals) cannot held to be a additional evidence so as to hit by the provision of Rule 5 of Central Excise (Appeals) Rules, 2001. 4. As regards limitation, I find that there is no dispute by the lower authorities that the credit was availed and duly reflected in the return....