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2013 (2) TMI 618 - CESTAT KOLKATACenvat credit on royalty charges - Held that:- The appellants were engaged in the manufacture of Sharon brand plywood along with their own brand, that is, in the manufacture of plywood, they had affixed the brand name of Sharon and cleared it from their factory. Therefore, it can be inferred that the service tax paid on the royalty, (IPR Services) were used in or in relation to the manufacture of their Sharon branded plywood . Thus, it is squarely covered under the definition of input services laid down under Rule 2 (l) (ii) of Cenvat Credit Rules, 2004 - in favour of assessee.
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