TMI Blog2013 (6) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisement expenses, quality upgradation and so on. - Held that:- From the submissions made by the appellant, the services on which credit has been availed relate to audit and accounting services, repair and maintenance services, packaging service, legal services etc. All these services have nexus and are integrally connected with the business of manufacturing and therefore, they are all eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on various services under 64 invoices and credit availed is in respect of 14 categorizes of services. The services are certification of the factory work, payment made to advocates for legal services related to manufacturing activities, repair and maintenance of the factory, audit and accounting of the factory, packaging services for export purposes, advertisement expenses, quality upgradation an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty undertaken. There is no rebuttal of the claims of the appellant by the original authority. The original authority merely confirmed the demand mentioned in the show-cause notice along with interest thereon and also imposed a penalty of Rs.2,000/-. The appellant preferred an appeal before the lower appellate authority who, without discussing the nature of the services and their nexus with the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly entitled for the credit. 4. The learned A.R. appearing for the Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the rival submissions. As the issue lies in the narrow compass, I am of the view that the appeal itself can be disposed of at this stage itself. Therefore, after dispensing with the requirement of pre-deposit of the dues adjudged, I take up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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