TMI Blog2015 (10) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ion all evidences and the issues raised by the appellant in their reply to the show cause notice. credit. Consequently, the impugned order is set aside and the matter is remitted to the Ld. Commissioner for deciding the issue afresh on merit. - Decided in favour of assessee. - Excise Appeal No. E/387/2012 - Order No. FO/A/75470/2015 - Dated:- 7-9-2015 - Dr. D. M. Misra, Hon ble Judicial Member And Shri H. K. Thakur, Hon ble Technical Member, JJ. For the Petitioner : Sri Siddharth Jain, C.A. For the Respondent : Sri K. Choudhuri, Supdt. (A. R. ) ORDER Per Dr. D. M. Misra This is an appeal filed against Order-in-Original No. 39/Commr./CE/KOL-III/2011-12 dated-22 March, 2012 passed by the Commr. of Central Excise, Kolk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er words, the entire software down loaded by the appellant has been used in or in relation to the manufacture of the equipment and the said software was not used for trading of the soft ware as alleged. Thus, the credit is admissible on such downloaded software as an input service . Similar argument has been addressed in relation to other inputs/input services received and utilized in or in relation to the manufacture of dutiable products and not used in the exempted products/services. It is their contention that the Ld. Commissioner has not considered any of their submissions while adjudicating the case. However, he has fairly accepted that they have furnished sample copies of documents/evidences and the entire set of evidences were not pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the customer. Thereafter the software is used to configure the manufactured hardware to ensure that the hardware is functioning properly. Thereafter such software is delivered alongwith the hardware or electronically supplied and also invoiced separately and service tax is charged on such software supplies. Sample copy of the invoices issued by NSN to the customer for of the software is attached and marked as Annexure F. In view of the above, it is evident that the software downloaded by NSNPL is used directly in the taxable activity i.e. for configuration of manufactured equipment and supply of software on which service tax is charged. Accordingly, NSNPL was rightly entitled to avail 100% Cenvat credit of service tax paid on suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
