2019 (8) TMI 1569

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....epresentative, for the Respondent. ORDER After rejecting the request for adjournment, I proceed to decide the appeal itself inasmuch [as] a short issue is involved. Accordingly, I have heard Learned AR appearing for the Revenue and have gone through the impugned orders. 2. The appellant is engaged in the manufacture of Chewing Tobacco. They were issued a show cause notice proposing d....

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....by them. Hence the present appeal. 4. The only issue required to be decided is as to whether the Service Tax paid by the appellant to M/s. BLS Detective Services Pvt. Ltd. in respect of the services received by them would be admissible as a credit to the appellant or not. The said services so received by the appellant were for surveying the market and pointing out the manufacturer and clea....