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2017 (12) TMI 953 - AT - Central ExciseCENVAT credit - input services in their unit at Shahjahanpur - repair and maintenance service - IPR service - advertisement service - Revenue entertained a view that these input services were not exclusively attributable to the goods manufactured and cleared by the appellant at their Shahjahanpur unit - Held that: - though the appellant company is engaged in the manufacture of various items, the service provided by M/s Tekcare on which service tax has been paid, is with reference to products manufactured and cleared by Shahjahanpur unit only - In view of the evidences and supporting documents submitted by the appellant to assert that the repair and maintenance service received by them is only with reference to products manufactured at Shahjahanpur unit, denial of credit is not justifiable - credit allowed. IPR services - Held that: - the lower authority is not correct in holding that trademark licence is also for goods procured from other units and marketed by the appellants. The agreement is mainly for use of trademark for manufacturing and selling. The trademark ‘Electrolux’ cannot be used for the trading goods in terms of the agreement - We are in agreement with the appellant that the terms of agreement are to be read together to understand scope of the same - credit allowed. Advertisement service - Held that: - admittedly the Kelvinator brand products are manufactured at other units of the appellant also. However, the credit availed by the appellant is supported by purchase orders and invoices issued to the appellant for advertisement services - denial of credit not justified. Appeal allowed - decided in favor of appellant.
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