2018 (5) TMI 1666

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....ely on ISD invoices. After due process of law, the original authority confirmed the demand, interest and also imposed penalty. The appellant had also approached the Hon'ble High Court with regard to certain issues. In appeal filed against the order passed by the adjudicating authority, the Commissioner (Appeals), set aside the demand in respect of all services as well as the allegation that the appellant has not distributed credit proportionate on the ISD invoices and also the disallowance of credit on various services except for security services, mandap keeper services and public relations management services was set aside. Against the order passed by Commissioner (Appeals) disallowing credit on these three services, the appellant is now ....

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....onducting the Annual General Body Meeting (AGM) of the company. The said services has been denied stating that they have been availed outside the premises of the factory. As per Companies Act, the appellant-company has to conduct AGMs and therefore these services are directly connected with the activity of manufacture. 2.2 The Public Relations Management Services were availed by the appellant for the purposes of procuring advertisement. The company engaged services of media collators to provide the services in analysing the advertisement potentiality of various newspaper across the country so as to enable the company to advertise its products in the best possible manner. He submitted that the definition of input services includes market ....