TMI Blog2013 (10) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... y services of same nature as the impugned services are specifically included - brand promotion is on the same footing as sales promotion - it is to be kept in mind that services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible - It is this aspect which comes out from the inclusive part of the definition - waiver of pre-deposit of dues granted during pendency of the appeals – Stay granted. - E/40449, 40450/13 - - - Dated:- 8-8-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri N. Viswanathan, Advocate For the Respondent : Shri Parmod Kumar, JC (AR) ORDER Per Mathew John; 1. The applicant is a manufacturer of excisable goods having three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai where the credit was utilized and for this reason the demand has been confirmed. The Commissioner has also held that there was no nexus of the impugned input services with manufacturing activity and thereafter credit was disallowed. Aggrieved by the adjudication order, appellant filed this appeal before Tribunal along with a stay petition which is under consideration in this proceeding. 3. Arguing for the applicant, the learned counsel submits that demand is confirmed on a ground different from what was proposed in the SCN. Secondly, he submits that during the relevant time, there was no stipulation that the services cannot be assigned or transferred to any one factory for payment of duty on final products. In this case, there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omotion is on the same footing as sales promotion. Further it is to be kept in mind that services being intangible the standard for proving nexus cannot be same as that in the case of inputs which are tangible. It is this aspect which comes out from the inclusive part of the definition. 6. The objection of the Revenue that a factory of the appellant took credit based on invoices addressed to the Head quarter of the company is not a substantive issue and not the issue raised in the Show Cause Notice. Therefore, prima facie at this stage we do not see any merit in the arguments of Ld. AR. So we grant waiver of pre-deposit of dues arising from the impugned order and there shall be stay on collection of such dues during pendency of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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