2017 (8) TMI 634

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (AR) - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 19.02.2015 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the Order-in-Original except to the extent that penalty under Section 76 of the Finance Act was set aside. Briefly the fact of the present case are that the appellant was eng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 Pandal (v) Cochin Decoration Service - Pandal & Shamiana 5,209 Pandal (vi) Games Advertising - Advertising 1,402 Advt parallel (vii) G4sSecurities - Security agency 557 Annual Day   Total 74,555   Aggrieved by the Order-in-Original passed by the Deputy Commissioner, the appellant filed appeal before the Commissioner who also rejecte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er submitted that the service tax paid to Akash Media Advertising Agency is in connection with CIAL Annual Day Celebration and fall in the definition of 'input service' as held in the following decisions: a) Toyota Kirloskar Motor Pvt. Ltd. Vs. CCE, LTU Bangalore - 2011 (24) S.T.R. 645 (Kar.) b) Delphi Automotive Systems Pvt Ltd Vs. Commissioner of Customs & Service Tax, Noida - 2014....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals) in the impugned order has not given any reasoning as to why the said services do not fall in the definition of 'input service'. The definition of 'input service' as provided in Rule 2(I) of the Cenvat Credit Rules 2004 has been given a very wide interpretation by the decision cited supra wherein it has been held that an activity relating to the business of the company fal....