TMI Blog2009 (7) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer has been made taxable. In order to buttress his claim, he brings to our notice to page No. 2 of the Compilation filed dealing with agreement between the Appellant and the foreign concern. According to him, agreement in para 1.2 defines the Operative Activities and in para 1.3 the Service Activities are dealt. These two paragraphs read as under :- 1.2 Operative Activities include the followings : Product Advertisement (T.V. Radio, Print, Outdoors etc.) Co-op Activity Promotion Activities Collection/Analyzing market information (trends, pricing, new product, competitor information) Consultations for Marketing Activities Monitoring the financial status of existing customers Development of new customers and recommen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh its service centres and such services provided to customers by service centre has resulted with realisation of Service Tax. Warranty service and after sale service providers has paid service tax to Government. Reimbursement of the value of services provided by these providers has been done by the Appellant to the service centres. Shri Narasimhan submits that this brings nexus that for the reimbursement of the value by the Appellant to service centres, the service is said to have been provided by the Appellant through service centres. The reimbursement having suffered tax in the hands of service centres, that grants right to the Appellant to get the Cenvat credit of Service Tax paid by the service centres. Therefore he prays that Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thodology in respect of reimbursement cases are under test. But he relies on the decision of the Tribunal in the past in the above stay application and insists pre-deposit during pendency of appeal without controverting stand of the Appellant made today. 7. Heard both sides in length. 8. When we perused para No. 2 of the paper book filed by the appellant, we are satisfied that the activity enumerated in para 1.2. and 1.3 of the agreement do not lead to conceive that there was a substantial repair and maintenance activity carried out by the Appellant. There may be a minor extent of such service. But that particular aspect has not been analysed minutely in order in original. Prima facie, we are satisfied that the recovery of demand of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
