TMI Blog2016 (7) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... ty charges as eligible for credit and is used by the manufacturer is in or in relation to the manufacture of the final products. Credit taken on ISD invoices - The marketing office work towards the objectives such as revenue generation, cost reduction or risk mitigation of the units engaged in the manufacture and clearance of the final products. - There is no finding nor an allegation that these conditions stand violated and accordingly, the credit taken by them is in order. Credit allowed - Decided in favor of assessee. - E/40214/2015 - FINAL ORDER No. 41084 / 2016 - Dated:- 12-7-2016 - Shri P.K. Choudhary, Judicial Member Ms. S. Sridevi, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The period of dispute is post April 2011 and it is relevant to state that the words procurement of inputs, accounting, auditing, financing were a pact of definition of input service . Without courier, it is not possible for the invoices to be despatched from one place to another. The denial of credit on the courier service is therefore erroneous and is accordingly set aside. Royalty Charges: 3. With regard to eligibility of credit on Royalty charges, the Commissioner (Appeals) has observed that the subject services were utilized by the Appellants for the finished goods after completion of their manufacture. The said services were not used for sales promotion as contended by the Appellants. Hence they have no direct or indirect ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit on ISD invoices is not available, is unsustainable for the reason that the appellant had availed credit with respect to courier and telephone, which was further distributed to the factory for availment of credit under proper documents. It should not be forgotten that the marketing office is responsible for facilitating growth, sales and marketing strategy of the products manufactured in their factory. The marketing office work towards the objectives such as revenue generation, cost reduction or risk mitigation of the units engaged in the manufacture and clearance of the final products. Rule 7 of CCR 2004, as it stood, during the period in dispute are as follows : (a) The credit distributed cannot exceed the service tax paid; a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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