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2012 (5) TMI 375 - CESTAT, BANGALORECenvat credit - technical knowhow imported - assessee paid service tax on royalty and took CENVAT credit thereof under the head 'Intellectual Property Service – Held that:- technical knowhow imported by the appellant consisted of product technology and process technology. If that be so, it requires to be examined as to whether these technologies had any nexus with the manufacture of automobile parts as required by the statutory definition of input service. This aspect could be examined only with reference to the terms and conditions of the licence agreement. appeal stands allowed by way of remand
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