2017 (1) TMI 428

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....., were issued notice for recovery of credit availed on 19 inputs services by 3 show-cause notices for the period from Jan, 2008 to Sept, 2009. Notice was also issued in respect of certain services received from Bureau of Indian Standards (BIS), Jaipur in respect of which there was no invoices issued. Notice was also issued in respect of certain invoices in which there was no description of the se....

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....pose of sales promotion as their executive travels to various places. He argued that the activities of sales promotion are specifically included in the definition of input services. He also argued that the credit of security services availed in respect of the Mines qualify as input services. For this purpose, he relied on the decision of the Hon'ble Apex Court in the case of Vikram Cement - 20....

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....e case of Manikgarh Cement (supra). He further argued that credit taken on invoices with no description of services and where no invoices, is totally against the law. 4.  I have gone through the rival submissions. I find that out of total demand of Rs. 14,51,540/- , the appellants are challenging the amount of Rs. 38,246/- in respect of traveling expenses and Rs. 76,408/- in respect of secur....