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2015 (4) TMI 34 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - input services - services have not been exclusively received by the appellant unit or for other premises - service received by the appellant for repair and maintenance of refrigerators warranty period - receipt of IPR service - Held that:- on going through the agreement between Takecare India Pvt. Ltd. and the appellant company and M/s P.E. Electronics and the appellant company it is seen that these agreements are only in respect of the unit at Shajahanpur, Distt. Alwar. Similarly, the invoices by the respective service provider i.e. Takecare India Pvt. Ltd. and M/s.P.E. Electronics Pvt. Ltd. have also been issued to the appellant company unit at Shajahanpur, Distt. Alwar and similarly, the invoices issued by the advertisement service provider an also to appellant company at Shajahanpur, Dist Alwar. Thus prima-facie, we are of the view that the services, in question, have been received by the appellant company unit at Shajahanpur, Dist. Alwar and as such, there is no merit in the Departments contention that the services in question may have been used in respect of the products manufactured by other factories of the appellant company. It is also seen that the department does not dispute the appellant's contention that other units of the appellant company have entered into separate agreement for the same service providers M/s. Take care and M/s. P.E. Electronics Pvt. Ltd. - the appellant have strong prima-facie case in their favour. - Stay granted.
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