TMI Blog2017 (8) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premise exclusively for workers is an activity in relation to the business of the assessee - Similarly, listing charges are specifically included in the definition of ‘input service’ as the same are incurred for listing the shares in the stock exchange - postage and courier service and advertisement services have been held to be input service in the case of Metro Shoes Pvt Ltd Vs. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are an Export Oriented Unit (EOU) and their entire range of manufacture is exported with no DTA sales. The respondent had filed refund claim for various services and the lower authority vide Order-in-Original disallowed the claims in respect to advertisement service, professional/consultancy service, postage and courier service, catering service, listing charges and disallowed a sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exclusively used for manufacture of goods. He further submitted that all the impugned services have been used in day-to-day business of the assessee and are not used in relation to manufacturing of finished goods. 5. On the other hand, the learned consultant for the respondent-assessee defended the impugned order and submitted that the Commissioner (A) has given detailed reasons for each se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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