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2015 (12) TMI 1558 - CESTAT HYDERABAD

2015 (12) TMI 1558 - CESTAT HYDERABAD - 2016 (43) S.T.R. 313 (Tri. - Hyd.) - Recovery of credit availed with interest CENVAT credit - business auxiliary services input services - Branches Sharing Expenses - Service Tax Group Resource Sharing Expenses sister concerns - The sister concerns provide the required marketing support in connection with the manufacturing operations to the appellant company - service tax paid by sister concern accepted by the department Held that: - The department .....

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lekha Beevi ,C.S] 1. The appellant Amara Raja Power Systems Ltd. is engaged in the manufacture of invertors and convertors. M/s Amara Raja Electronics Ltd is engaged in the manufacture of Home UPS/Trickle Charge/modules. During verification of records, it was noticed that appellants have availed Cenvat Credit of Service Tax paid as per invoices issued to them by their sister concerns M/s Amara Raja Batteries Ltd(ARBL) and M/s Mangal Precision Products Ltd. (MPPL) The service tax was paid by appe .....

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ARBL and MPPL to appellants and that there was no service provider and service recipient relationship between appellants and the two sister concerns ARBL and MPPL. That these were mere commercial transactions sharing common expenditure and that credit is not admissible on the invoices issued by sister concerns ARBL and MPPL to appellants, as there was no service qualifying as input service. A show cause notice was issued proposing to deny the credit and recovery of the same along with interest a .....

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