TMI Blog2018 (8) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... tributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004. Held that:- There is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS-Kolkata - Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Deloitte Haskins Sells (DHS) is a Member of Deloitte Global an incorporated association of the Professional Accounting Firm Worldwide. Deloitte Global raised one consolidated invoice on DHS-Mumbai towards Membership Subscription Fees of all the Indian entities. DHS Mumbai discharged Service Tax liability on the subscription paid by them under Reverse Charge Mechanism under the category of Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS- Kolkata. 6. The Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs Central Excise, Tirupati 2016 (43) STR 313 (Tri- Hyd.) held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered with Service Tax department and raises invoices and collects the charges for services from the appellants including the Service Tax. The sister concerns are thus integrally connected with the appellant factory as they provide the required marketing support in connection with the manufacturing operations. It is therefore clear that the services have a nexus with the appellants manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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