2020 (2) TMI 1011

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.... Accountant for the appellant. Ms. Tamnna Alam And Shri Y. Singh, Authorised Representatives for the respondent ORDER ANIL CHOUDAHRY: The only issue in this appeal is whether the appellant, who is providing services to Western Union as their agent in India, are entitled to cenvat credit of input service received viz. advertisement service and audit service. 2. Show cause notices were issued t....

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....India. 4. The services provided by the appellant is otherwise taxable vide Circular dated 1.7.2012 read with Section 65(19)Clause-(vi) read with Section 65 (105)(zzb) of the Finance Act and after 1.7.2012 the said service is taxable under Section 65B (44). Further, the services provided by the appellant are classifiable as Business Auxiliary Service, which is not exempt either under Section 66D o....

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....observing that the appeal by Revenue against the order of this Tribunal in the case of Paul Merchants Ltd. Vs. CCE, Chandigarh - 2013 30 Taxmann.com23 (New Delhi-CESTAT) has been admitted by the Hon'ble Punjab & Haryana High Court, wherein the questions of law was admitted for hearing are - whether the Commissioner has erred in holding the advertisement and sales promotion activities as export of ....

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....d, on the payment of foreign remittance, consisting of activities being export of service. Thus taking the input service credit exclusively used for providing these services, is not tenable. 7. Heard the parties. 8. The availment of cenvat credit on input service is provided under Rule 3 of Cenvat Credit Rules, which provides- "that any manufacturer or a provider of taxable service shall be al....