2015 (7) TMI 1006

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r: Archana Wadhwa: After dispensing with the condition of pre-deposit, I proceed to dispose of the appeal itself inasmuch as both the disputed issues involved in the present appeal, are covered by the precedent decisions of the various courts. 2. The appellant is engaged in the manufacture of "Battery Operated Electric Cars" and they were availing Cenvat credit of service tax paid on various inp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ards the said services rendered by foreign legal firm to the appellant's dealers who were appointed outside India, the lower authorities had held that the said services were rendered outside India and there is no nexus with the appellant's activity. 5. The appellant has taken categorical stands that the dealers were appointed for sale of their vehicles in foreign country and legal service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant's dealers located in foreign country is to the appellant himself and has nexus with the appellant's activity of selling their motor vehicles outside India. The Tribunal in the case ofGolden Tobacco Ltd. Vs. CCE [2013 (30) S.T.R. 594 (Tri. Mum.)] has held that 'legal services' are input services on which Cenvat credit would be available. Having held that the legal services were....