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TMI Blog2016 (12) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to Market Intelligence Report for Gurgaon and also Rs. 2, 88, 230/- being towards brokerage expenses paid to realistic agency for finding tenant. 2. SCN dated 31/3/2013 was issued for the period 2010-11 proposing disallowance of Cenvat credit among others for professional charges paid to GLM property consultants being professional charges in respect of Market Intelligence Report for the appellant. It appeared to Revenue that the services have used at Gurgaon, not at Noida. As such, the same has not been used in providing output services at Noida and regarding the amount of Rs. 2, 88, 230/- the same is in respect of invoices raised by the DTZ International Property Advisers Pvt. Ltd, Bangalore stating that fee charged as perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 2, 88, 230/- is concerned, he points out from the finding of ld. Commissioner (Appeals) which states that thus, the invoices states - Fee Charged for performance to M/s Emirates Technologies Pvt. Ltd., and concluded by DTZ. Actually the service pertains to Real Estate Agency Services. He draws my attention to clarificatory letter dated 26/11/13 issued by the service provider DTZ. He states giving reference to the 2 invoices in question that the service with reference to Invoice No. 2034 dated 30/4/10 relates to Real Estate Agency Service Fee for leasing of office Space to "Pearson Group" 8th floor, Tower A, Knowledge Boulevard, Noida and similarly Invoice No. 2340 dated 30/10/2010 relates to Real Estate Agency Service Fee for leas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential activities etc. Therefore, it must follow that all and any activity relating to business falls within the definition of input service provided there is a relation between input service/input in the manufacture of output or the service activity. Therefore, the phrase activities relating to business are words of wide import. He, further, relies on the said ruling at Para 38, which reads "as in the service tax paid on expenditure incurred by the assessee among others on advertisements, sales promotion, market-research will have to be allowed as input credit more particularly if the same forms part of the price of final product of the assessee on which Excise duty is paid. The appellant also relies on the judgement of Honourable Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. The ld. Counsel also draws my attention to Rule 6(5) of CCR, 2004 which provides notwithstanding anything contained in Sub-rule (1) (2) and (3), credit of the whole of service tax paid on taxable services as specified in Sub-clauses would in clause 5 Real Estate Agency Service of clause (105) of Section 105 of the Finance Act, shall be allowed unless such service is used exclusively in or in relation to manufacture of exempted goods or providing exempted services. 5. The ld. A.R. for Revenue relies on the impugned order. He further states that the invoice in question indicates that it is with respect to finding of tenant with respect to appellant is properly for arriving at the linkup. Accordingly, the disallowance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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