2014 (5) TMI 690

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missioner (AR) JUDGEMENT Per : B.S.V.MURTHY; The amount of Rs.1,27,193/- has been demanded under the category of 'Information Technology and Software service'. The amount of Rs.15,450/- has been demanded under the category of 'Sponsorship service'. Reversal of proportionate CENVAT credit under Rule 6 of CENVAT Credit Rules has been ordered to be made amounting to Rs.1,73,045/-. The period invol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nbsp;    (a) Claim for deduction of reimbursable expenditure;        (b) Reversal of proportionate credit relating to trading activity and the submission that trading activity is not an exempted service; and         (c) The appellants also contested the classification of service under 'Sponsorship Service'. Since al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X