TMI Blog2015 (12) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they cannot deny credit saying that no servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts Ltd. (MPPL) The service tax was paid by appellants on the services of Branches Sharing Expenses and Service Tax Group Resource Sharing Expenses under the category usiness Auxillary Service The appellants claimed credit on such services being input services. The department entertained a view that appellants were having an understanding for sharing common expenses with their two sister ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty. In appeal, the Commissioner (Appeals) upheld the demand, interest and penalty. Being aggrieved the appellants have filed these appeals. 2. The learned counsel for the appellant contended that the department has not disputed the payments of service tax made by ARBL and MPPL. This would only mean that they are service providers. After accepting the tax, the department is now attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the services have a nexus with the appellants manufacturing activities and thus qualify as input services. The credit is sought to be denied alleging that the arrangement is merely sharing of common expenses and not rendering of service. The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
