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Oerlikon Balzers Coating India Pvt Ltd. Versus Commissioner of Central Excise Pune II

CENVAT credit - Intellectual Property Rights Service - Information Technology Software Service - reverse charge mechanism - it is alleged that the appellant should have distributed the service tax credit to the various units situated across the country and should not have availed CENVAT credit only at Pune - Held that: - the services on which CENVAT credit has been availed are being used for providing output services is not in dispute. If at all Pune unit of the appellant distributes this credit .....

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And Shri C J Mathew, Member (Technical) Shri Bharat Raichandani, Advocate for the appellant Shri D Nagvenkar, Addl. Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Original No: PUN-EXCUS-002-PR.COM-015-15-16 dated 29/01/2016 passed by the Commissioner of Central Excise, Pune - II. 2. Heard both the sides and perused the records. 3. On perusal of the records we find that the issue involved in this case is regarding eligibility to availment of .....

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also their case that they have discharged the service tax liability under reverse charge mechanism of Intellectual Property Rights Service and Information Technology Software Service and availed CENVAT credit as these amounts are paid by them by them for the Intellectual Property Rights Service and Information Technology Software Service availed from the parent-company. It is the submission that the entire dispute is only on the ground that the appellant should have distributed the service tax c .....

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