2014 (12) TMI 542

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..... be eligible input service, the presentation of the brochure before Commissioner (Appeals) cannot held to be a additional evidence so as to hit by the provision of Rule 5 of Central Excise (Appeals) Rules, 2001. There is no dispute by the lower authorities that the credit was availed and duly reflected in the returns. If there is no column in the returns to show the nature of the input services .....

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..... as nobody appeared for the appellants, I find that the credit of service tax of ₹ 13,832/- paid in respect of digital photographs required for preparation of brochure /catalogue of the appellant company for sale promotion stand denied on the ground that same cannot be held as covered under the input services. Demand stand raised by invoking the longer period of limitation. 2. Though on m .....

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..... he brochure before Commissioner (Appeals) cannot held to be a additional evidence so as to hit by the provision of Rule 5 of Central Excise (Appeals) Rules, 2001. 4. As regards limitation, I find that there is no dispute by the lower authorities that the credit was availed and duly reflected in the returns. If there is no column in the returns to show the nature of the input services, the asses .....

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