TMI Blog2015 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit. Prima facie it is a fair argument in favour of non-invocability of the extended period. In these circumstances it is fair to order pre-deposit of approximately 50% of the impugned demand pertaining to the normal period in respect of both the show cause notices. Accordingly, we order pre-deposit of ₹ 1.25 crores with proportionate interest within four weeks - Partial stay granted. - No. ST/Stay/50275-50276/2014 in ST/50220-50221/2014-CU(DB) - Stay Order No. 53295-53296/2015 - Dated:- 29-9-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri B.L. Narasimhan, Advocate For the Respondent : Shri Satyaveer Singh, A.R. ORDER Per R.K. Singh: Stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 4 thereof) the appellant was inter alia allowed to utilise distribution and service network of Honda Motor Co. in foreign countries for exporting and selling its products in those territories. The appellant contended that Honda Motor Co. was not acting as commission agent of the appellant and therefore the service provided by Honda Motor Co. did not fall under business auxiliary service [65(19) of Finance Act, 1994]. 4. We have considered the contentions of the appellant. We find that as per the aforesaid agreements M/s Honda Motors (licensor) gave consent to the appellant to the export to and sell its goods in the designated countries by utilising its (i.e. licensors) distribution and sales network. The export agreement contain seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act as an agent of the appellant and therefore was not falling in the category of commission agent. Prima facie, it is an arguable case on either side. The appellant has also argued that there was no need for it to indulge in any suppression as any service tax paid by it would have been available as Cenvat credit. Prima facie it is a fair argument in favour of non-invocability of the extended period. In these circumstances it is fair to order pre-deposit of approximately 50% of the impugned demand pertaining to the normal period in respect of both the show cause notices. Accordingly, we order pre-deposit of ₹ 1.25 crores with proportionate interest within four weeks. Compliance is to be reported on 16.11.2015. . Subject to such compl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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