TMI Blog2015 (6) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... mount disallowed for lack of nexus with the output service provided by the appellant is bad and the same is held as allowable and/or admissible under Rule 2(l) read with Rule 3 of Cenvat Credit Rules, 2004. Also the Delhi office have rightly distributed CENVAT Credit to its Mumbai office in terms of Rule 7 of Cenvat Credit Rules and therefore, the disallowance of credit is set aside. - Decided in favour of appellant with consequential relief - Appeal No. ST/89807/14 - Final Order No. A/85646/2016-WZB/SMB - Dated:- 9-6-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Shankar Bala, C. A. For the Respondent : Shri S. V. Nair, AC (AR) ORDER Per Shri Anil Choudhary The present appeal is filed by M/s Qualcomm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreement, the services which have been provided are -Identifying potential business opportunities; distributing and disseminating information on the products and services of QCOM to the wireless telecommunications industry, advising on local marketing strategies, local market conditions, and customers' views and requirements regarding QCOM's products and services; providing information on competitors, market trends and new products and services in the wireless communications market, among others. The entire services provided by the appellant under agreement consisting of - (i) Global Business Development (GBD) (ii) Non GBD division (that includes Engineering Services Divisions (ESG) and Qualcomm Internet Solutions (QIS) and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the Mumbai office in terms of Rule 7 of Cenvat Credit Rules. It was further held that the Service Tax attributed to services used at Delhi office and subsequent transfer by way of issuing cenvat invoice under Rule 7A of the Service Tax Rules, 1994 is improper. Secondly, the amount of ₹ 1,82,290/- has been held as not having nexus with the output service provided by the appellant and accordingly the CENVAT Credit was disallowed. 3. The learned Counsel for the appellant submits as under:- (i) As regards the first issue of re-distribution of CENVAT Credit by Delhi office as an ISD, the appellant states that in view of the admitted facts that the appellant is having an agreement with the QCOM located outside India for provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave recorded the findings that some inputs services lack nexus as input service as noticed therein in the table. (iii) The learned Counsel urges that as regards the Club or Association Services, where input tax amount of ₹ 4450/- is involved, the expenditure is incurred on the membership of Trade and Industry Association and the same is essential. Further, the expenditure incurred with respect to Broadcasting service (Star Cable), the same is with respect to cable connection of their television set in the office premises so that the employees are able to see the business channel and kept update with the news related to the business. (iv) So far the expenditure for Real Estate Services is concerned, the same have been incurred fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 and the amount of invoice matches with the purchase order. Further, the forwarding letter of the invoices is addressed to the appellant at its Mumbai office. (vi) The learned Counsel further urged that only for a small clerical error the name of the principal of the appellant cannot be a reason for refusing the input service credit under the provisions of Rule 5 of Cenvat Credit Rules read with Notification No. 5/2006. Accordingly, he urges that the disallowance is bad and same is fit to be set aside and refund allowed. 4. The learned DR relies on the impugned order and reiterates the findings and the observations therein. 5. Having heard the rival contentions and perusal of the records. I hold that under the facts, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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