Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2016 (11) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Mathi, A.R. For the Respondent ORDER The present appeal is directed against impugned order passed by learned Commissioner  who vide his order dated  30.09.2014 has rejected the appeal of the appellant and confirmed the order-in-original.  Briefly the facts of the present case are that the appellant is engaged in the manufacture of industrial adhesives, organic solvents and thinn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the services on which credit has been availed does not fall in the definition of input service as defined under Rule 2(l) of the CENVAT Credit Rules 2004 and therefore the service tax availed by the appellant on the said services is liable to be disallowed and recovered under Rule 14 of the CENVAT Credit Rules 2004 read with Section 11A of the Central Excise Act.  Thereafter the Assistant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that  these input services have nexus with the business of the appellant and the appellant has hired the services of advocates for providing legal services on commercial contracts, business transactions and initiating legal proceedings before the appropriate courts against the defaulting customers for recovery of dues.  Similarly the appellants have availed credit of tax paid o....