TMI Blog2013 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ed payments from the dealers to the service provider abroad - services received from the Universities will not form part of the input service - prima facie case is against the assessee - stay granted partly. - ST/41174/2013 - Misc. Order No.42222/2013 - Dated:- 16-9-2013 - Shri. P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri R. Parthasarathy, Advocate For the Respondent : Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; The applicant is a manufacturer of two-wheelers. They had taken services from M/s. J.D. Power Associates, Singapore and JD Power, Asia Pacific, Singapore for conducting market research and they paid service tax on payments made to these entities during the period 2006-07 to 2010-2011 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s always done by the dealers and after sale service done by dealers and its quality is critical for marketing of the product. Research done to understand performance of the dealers and the quality of after sales service and customer satisfaction is necessary to take corrective steps and these are very important input service for marketing the product and therefore credit should be allowed. 5. In the case of training imparted to their employees in various Universities, he submits that service tax has been paid under the category of consulting engineer and the employees were sent abroad against bonds taken from them to serve the company on return after acquiring new skills. The skills acquired by them are necessary input services and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R, the learned counsel submits that the decision of the Tribunal regarding predeposit in their case cited above has been stayed by the Hon ble Madras High Court and submits a copy of the order in M.P. No. 1 of 2011 in C.M.A. No. 74 of 2011. 8. Further, he submits that the survey regarding the performance of the dealers is on the same footing as survey of the products in the market for enhancement of the sales and the fact that they have recovered part of the cost from the dealers cannot result in denial of CENVAT credit because these are two distinct transactions and at the worst there can be demand on them for having provided service to the dealers for which service tax has not been paid. 9. Considered submissions of both sides. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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