2012 (10) TMI 935

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..... coupons provided for employees and Management Consultancy Services received from abroad - Held that:- definition of input services in the inclusive portion clearly includes market research services on which credit is available. The Hon'ble High Court of Bangalore, in the case of ABB Ltd. & Ors reported in has taken the view that cenvat credit is admissible on the service tax paid on the services .....

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..... ny, Sodexho Pass pertaining to food coupons provided for employees and Management Consultancy Services received from abroad during the period from June, 2006 to July, 2008, amounting to Rs.66,601/-. Taking a view that cenvat credit on these services is not admissible, proceedings were initiated which has culminated in confirmation of demand for wrongly availed cenvat credit with interest and impos .....

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..... aid by them as service receiver has been denied. He submits that market research and credit rating is specifically covered in the definition of input services and, therefore, it has been wrongly denied to them. 4. I find that the definition of input services in the inclusive portion clearly includes market research services on which credit is available. The Hon'ble High Court of Bangalore, in th .....

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