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2015 (10) TMI 2287 - CESTAT NEW DELHI

2015 (10) TMI 2287 - CESTAT NEW DELHI - 2015 (326) E.L.T. 577 (Tri. - Del.) , 2016 (41) S.T.R. 840 (Tri. - Del.) - Denial of refund claim of cenvat credit - export of services - after sale support service - Business Auxiliary Service - business of processing of chips, the activity which includes circuit designing, testing, validation of such chips, integration of software on chips and support services for its parent company - Held that:- The activity would come within the definition of Business .....

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Revenue. - Appeal No. E/2274/2009-SM - Final Order No. A/51954/2015-SM(BR) - Dated:- 12-6-2015 - Sulekha Beevi CS, Member (J),J. For the Appellant : Shri M R Sharma, AR For the Respondent : Shri Karan Sachdev, Adv. ORDER Per: Sulekha Beevi CS: The Revenue has filed this appeal challenging order of refund of cenvat credit of ₹ 21,20,532/-. 2. The respondent is a 100% EOU and engaged in the business of processing of chips, the activity which includes circuit designing, testing, validation of .....

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of the respondent would fall under the definition of 'manufacture' as defined in section 2(f) of Central Excise Act, 1944. 3. Learned Counsel appearing for the respondent submits that the said activity is not a manufacturing activity. He explained that the activity undertaken in processing of chips involved conceptualization of new product, designing chips, testing and validation of chips and customer support after sales. Conceptualization of semi conductor chip takes place based on fee .....

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keting or sale of goods produced or provided by or belonging to the client: or (ii) Promotion or marketing of service provided by the client; or Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "service in relation to promotion or marketing of service provided by the client" includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in whatever form or b .....

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