TaxTMI 
TaxTMI 
2018 (5) TMI 1421
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....roduce a few additional arguments to strengthen the ground already advanced in the appeal. Same is allowed and with the concurrence of both parties, the appeal itself is taken up for final disposal. 2. The dispute pertains to the period October, 2007 to December, 2012 and pertains to Keshav Dev Malviya Institute of Petroleum Exploration (KDMIPE), Dehradun which is a Division of Oil and Natural Gas Corporation Limited (ONGC). The appellant is registered with the Service Tax Department and the output services include: (i) Maintenance and Repair Service; (ii) On line Information (iii) Commercial Training or Coaching Service (iv) Scientific and Technical Consultancy Service (v) Erection, Commissio....
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....t and the impugned order came to be passed in which the adjudicating authority disallowed. Further, penalty was imposed on various grounds of the Finance Act. Aggrieved by the order, present appeal is filed by the appellant. 3. With this background, we heard Sh. Verender Kalra, ld. C.A. for the appellant and Sh. Sanjay Jain, ld. AR appearing for the Revenue. 4. The arguments advanced on behalf of the appellant are summarised below: (i) Ld. Consultant submitted that the KDMIPE is a unit of ONGC which caters to the requirement of all other units of ONGC and also renders service to outside parties. The cenvat credit availed is in respect of various input services, a significant part of which by way of reverse charge mechanism in....
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....payment of Service Tax on the part of such a Public Sector Undertaking. 5. Ld. AR appearing for the Revenue justified the impugned order. He drew our attention to para 5.13 and 5.14 of the impugned order in which the adjudicating authority has given detailed justification to hold that the appellant has availed cenvat credit irregularly. He further submitted that there is no co-relation between the input services availed with the output service rendered. He argued that other Divisions of ONGC having separate registration and as service rendered to other ONGC units are to be considered as exempt service and hence he justified the reversal of cenvat credit. 6. Heard both sides and perused the appeal record. 7. After hearing both sides....
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....ce means any service, - (i) Used by a provider of taxable service for providing an output service; or (ii) Used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, And includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, bus....