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2014 (11) TMI 663 - HC - Central ExciseCENVAT Credit - input services - Held that:- Insofar as the Medial Group Insurance is concerned, this is governed by two decisions of the Karnataka High Court in Commr. of C. Ex., Bangalore Vs Stanzen Toyotetsu India (P) Ltd [2011 (4) TMI 201 - KARNATAKA HIGH COURT] and in Commissioner of C. Ex., Bangalore Vs Millipore India Pvt. Ltd. [2011 (4) TMI 1122 - KARNATAKA HIGH COURT]. The service has been held to fulfill the description of the expression "input service". As regards Consultancy Services, these were comprised of the payment of invoices of the charges involved in relation to the filing of the tax return in the US. The Commissioner held that the service was governed by the definition of "input service". The second related to Legal Consultancy Services which have also been held to fulfill the definition of the expression "input service". Both are admissible. The next category is Outdoor Catering Services. The Commissioner furnished a cogent justification for allowing the Cenvat Credit save and except for a partial disallowance in respect of the consumption of alcoholic beverages. In this regard, reference may be made to the decision of the Gujarat High Court in Commr. of C. Ex., Ahmedabad Vs Ferromatik Milacron India Ltd. [2010 (4) TMI 649 - GUJARAT HIGH COURT]. The next category was Subscription for International Taxation. This was an amount paid to a service provider of ₹ 38,759/- for providing information and knowledge pertaining to International Taxation for tax compliance. This fulfills the description of the expression "input service" in the Rules. As regards 'Advertising and Sponsorship Services', the Tribunal has restored the proceedings to the adjudicating authority for being dealt with in accordance with the relevant judgements on the subject. no substantial question of law would arise - Decided against Revenue.
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