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M/s Amara Raja Power Systems Ltd. & Another. & M/s Amara Raja Electronics Ltd. Versus The Commissioner C&C. E, Tirupathi

2015 (12) TMI 1558 - CESTAT HYDERABAD

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 s .....

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ervices provided by sister concerns to appellant, then they cannot deny credit saying that no services were rendered – denial of credit unjustified – appeal allowed – decided in favor of appellant. - E/22611 & 22613/2014 - Final Order Nos. A/30003-30 .....

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n 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 p .....

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ource 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 t .....

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e 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 t .....

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nce of credit and ordered recovery of the same along with interest 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 app .....

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e is actually no service provided, but only sharing of common expenses. The learned counsel argued adverting to the documents like purchase order, invoices etc. The appellants are manufacturers and undertakes the help of sister concerns for providing .....

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