2018 (8) TMI 487

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...., Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against Order-in-Appeal No.227/S.Tax.I/KOL/2017 dated 27.09.2017 passed by Commr. (Appeals) of CGST & Central Excise, Kolkata. 2. Briefly stated the facts of the case are that the appellant Deloitte Haskins & Sells (DHS) is a Member of Deloitte Global an incorporated association of ....

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.... considered as an "Input Service Distributor" as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004. 4. Heard both sides and perused the appeal records. 5. I find that there is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appel....

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....e purchase order, invoices, etc. The appellants are manufacturers and undertakes the help of sister concerns for providing them facilities like IT Support services, marketing and logistics support service, procurement of inputs, dispatch of final products and similar services. The sister concerns are registered with Service Tax department and raises invoices and collects the charges for services f....