TMI Blog2015 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t with M/s.P.E. Electronics Pvt. Ltd. were using the brand name Electrolux belonging to M/s.P.E. Electronics Pvt. Ltd. on the refrigerators being manufactured by them and as such the appellant had received IPR service, on which service tax has been paid by M/s.P.E. Electronics Pvt. Ltd. The appellant took cenvat credit of ₹ 1.21 Crores on this service received from M/s.P.E. Electronics Pvt. Ltd. According to the Department they are not eligible for this cenvat credit, as there is no evidence to prove that this service provided by M/s.P.E. Electronics Pvt. Ltd. was used only in respect of the refrigerators manufactured by the appellant unit, as the Department was of the view that the brand name 'Electrolux' may also have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agreement read with a corrigendum, is only for providing repair and maintenance service during warranty period in respect of the goods manufactured by the appellant unit that the invoices issued by the service provider i.e. Takecare (India) P. Ltd. are to the appellant unit located at Shajahanpur Distt., Alwar which manufactures only refrigerators, that no other factory of M/s. Videocon Industries Ltd. manufactures refrigerators, that, thus, the service provided by M/s.Takecare (India) P. Ltd. for repair and maintenance of refrigerators during warranty period is only in respect of the refrigerators being manufactured by the appellant unit located at Shajahanpur Distt. Alwar and this service has not been received by any other factory of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Jt CDIL opposed the stay application by reiterating the findings of the Commissioner in the impugned order, and in particular he pointed out to the Commissioners finding in para 21.1 and 21.5 of the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The appellant unit in their factory at Shajahanpur, Distt. Alwar manufacture refrigerators of brandname Electrolux and Kelvinator. The services provided by M/s. Takecare (India) Pvt. Ltd. had been used for repair and maintenance of the refrigerators during warranty period. Similarly the IPR service provided by M/s.P.E. Electronics Pvt. Ltd. has been used for use of brandname 'Electrolux' and the service of advertisement has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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