2015 (12) TMI 811

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....Kulbhushan Sharma, Representative, for the Respondent. ORDER The input service credit has been allowed by the Commissioner (Appeals) on courier service, air ticketing service/air travel agent service, technical training & coaching service and outward freight service. 2. The Revenue is of the view that these services have no nexus with the manufacturing of respondent. Therefore, the R....

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....y them in India as well as outside India. In fact, these services have been received to visit them in relation to procurement of inputs/sale of their final products. For technical training and coaching service, it is observed that the respondent is manufacturing automotive switches having joint venture with Japanese company. As all the technical know-how and documents in Japanese language, they ar....