TMI Blog2015 (5) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... getting royalty & paying service tax on the part of appellant should be sufficient to establish that his Trade Mark has been used. Under the present factual matrix it can not be held that packaging Services are availed by the appellant directly for protecting their Trade Mark/Brand Name. Therefore, the packaging Services availed by the appellant has to be considered to have been utilized for making of tea bags and can not be considered to be availed directly or indirectly in maintaining/protection of appellant s Trade Mark. As per Rule 6 (5) of the Cenvat Credit Rules, 2005 full credit of Security Services credit is permissible if, the credit of such services is not exclusively used in relation to exempted goods or providing exempted se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aging Services, Security Services, Telephone Services Chartered Account Services. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that appellant firm is holding the brand name of Wagh Bakri tea. They are letting their brand name to others and are paying service tax on such royalty charged received under Intellectual Property Right Services . That as per the legal advice dated 15.10.2010 from Y.J. Trivedi Co. Patents Trade Marks Attorney Advocate, Ahmedabad appellant is also required use the trade mark directly if it wants to retain right on the trade mark. That if the appellant does not use the trade mark but only grants permission to others than appellant may loose the ownership right of trade mark and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Services Security Services are not in relation to providing of Intellectual Property Right Services, either directly or indirectly. Learned AR made the Bench go through para 10.3 10.4 of the order dated 20.02.2014 passed by the first appellate authority to argue that no provision of the Trade Marks Act, 1999 have been quoted by the Patent Trade Marks Attorney, whose opinion is taken by appellant, under which it is obligatorY that appellant should himself use the brand name by getting the impugned product manufactured/ packed on his own account. That credit with respect to other Services is not admissible as the same are not used exclusively for providing output services i.e. Intellectual Property Right Services . 4. Heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Rule 6 (5) of the Cenvat Credit Rules, 2005 full credit of Security Services credit is permissible if, the credit of such services is not exclusively used in relation to exempted goods or providing exempted services. According credit of service tax on security services is correctly availed by the appellant. 4.2 So far as credit of Chartered Accounts Services Telephone Services is concerned the same are availed both for undertaking trading activity and for providing Intellectual Property Right Services . As no separate figures are available for such services it will be appropriate that appellant only takes proportionate value wise credit on such services used commonly in providing trading activity and providing Intellectual Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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