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TMI Blog2018 (5) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... f law, the original authority confirmed the demand, interest and also imposed penalty. The appellant had also approached the Hon'ble High Court with regard to certain issues. In appeal filed against the order passed by the adjudicating authority, the Commissioner (Appeals), set aside the demand in respect of all services as well as the allegation that the appellant has not distributed credit proportionate on the ISD invoices and also the disallowance of credit on various services except for security services, mandap keeper services and public relations management services was set aside. Against the order passed by Commissioner (Appeals) disallowing credit on these three services, the appellant is now before the Tribunal. 2. The ld. counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GM) of the company. The said services has been denied stating that they have been availed outside the premises of the factory. As per Companies Act, the appellant-company has to conduct AGMs and therefore these services are directly connected with the activity of manufacture. 2.2 The Public Relations Management Services were availed by the appellant for the purposes of procuring advertisement. The company engaged services of media collators to provide the services in analysing the advertisement potentiality of various newspaper across the country so as to enable the company to advertise its products in the best possible manner. He submitted that the definition of input services includes market research as well as service of advertising and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of manufacturers who are engaged in manufacture of duplicate products which are cleared using the brandname of the appellant. Therefore, I am of the view that the said services are eligible for credit and the disallowance of credit is unjustified. 5.1 Mandap Keeper Services have been availed to conduct AGMs of the appellant-company. The said meetings being an indispensable programme of the company as laid down in the Companies Act, I am of the view that the disallowance of credit on this count is unjustified. The appellant is eligible for credit. 5.2 The Public Relations Management Services have been utilized by the appellant to procure proper advertisement or rather to analyse the market of each region so as to give proper advertiseme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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