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2015 (12) TMI 1558 - CESTAT HYDERABADRecovery of credit availed with interest – CENVAT credit - business auxiliary services – input services - Branches Sharing Expenses - Service Tax Group Resource Sharing Expenses – sister concerns - The sister concerns provide the required marketing support in connection with the manufacturing operations to the appellant company - service tax paid by sister concern accepted by the department – Held that: - The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they cannot deny credit saying that no services were rendered – denial of credit unjustified – appeal allowed – decided in favor of appellant.
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