TMI Blog2014 (4) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including an amount of Rs.2.85 Crores (approximately) demanded as duty for the period from August 2005 to March 2010. 2. On a perusal of the records and hearing both sides, we have found prima facie case for the appellant against a major part of the above demand, amounting to nearly Rs. 2.8 Crores. The learned Counsel for the appellant has submitted that this part of the demand arises from deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontra, the learned Superintendent (AR) has harped on the expression "place of removal" and has submitted that the appellant has claimed, interalia, CENVAT credit on transportation of sales promotion/ advertisement materials by the service provider to the appellant's premises. The argument is that the definition of place of removal given under Section 4 of the Central Excise Act is not applicable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by he learned Supdt. (AR) is to a meagre extent of Rs. 2.08 Lakhs. 3 We have given careful consideration to the submissions. The definition of "input service" as it stood during the period of dispute reads as under:- "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the second half of the above definition. "Accounting" and "auditing" are also expressions immediately following the expression "activities relating to business" used in the second half of the above definition. Prima facie, the appellant is entitled to CENVAT credit of the service tax paid on advertisement, sales promotion and chartered accountant's service in as much as these are services ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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