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Commissioner of Central Excise, Noida Versus Free Scale Semiconductors India Pvt Ltd

2015 (10) TMI 2287 - CESTAT NEW DELHI

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 Auxiliary Service under Section 65 (19) of the Finance Act.1994. Learned Counsel for the respondent also relied upo .....

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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 such chips, integration of software on chips and support services for its parent company viz.,M/s.Free Scale Semic .....

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xcise 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 feedback and requirement of the customer which is designed according to the customer's need. The respondent then c .....

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ce 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 by whatever name called, whether or not conducted online, including lottery, lotto, bingo; (iii) any customer care s .....

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