TMI Blog2012 (5) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ined 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 - E/587/10 - 587/2011 - Dated:- 2-9-2011 - P G Chacko, J. For Appellant: Mr. K S Ramesh, Adv. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2 of the CENVAT Credit Rules, 2004(CCR) and that, on account of wilful suppression of the relevant fact with intent to avail credit irregularly, the proviso to Section 11A of the Central Excise Act was invocable to recover the credit in question. The show-cause notice accordingly demanded Rs.4,63,233/- and Rs.15,882/- (being credit of service tax and education cess respectively) from the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority did not have the benefit of perusing the licence agreement ibid, which was not supplied by the assessee. The assessee did not furnish a copy of the agreement to the ld. Commissioner (Appeals) either. Today ld. Counsel for the appellant submits that the impugned proceedings are based on certain audit objections and that the licence agreement was perused by the auditors. Hence, the accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. This is, perhaps, the reason why the Order-in-Original and the Order-in-Appeal came out as non-speaking orders in so far as the substantive issue was concerned. 3. Ld. Counsel has pointed out that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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