TMI Blog2018 (11) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same assessee, there is no reason to deny input service - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/40755/2018 - Final Order No. 42506/2018 - Dated:- 28-8-2018 - Shri P Dinesha, Member (Judicial) Shri. S. Muthu Venkataraman, Advocate for the Appellant Shri. R, Subramaniyan, AC (AR) for the Respondent ORDER The appellants are manufacturers of Ordinary Portland Cement (OPC) and Portland Pozzolana Cement (PPC) and registered with the Central Excise Authorities. The appellants received fly ash from their sister unit at Vishnupuram, Andhra Pradesh and the freight for the said transportation was paid along with the service tax by the Vishnupuram unit, for which the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the Tribunal had held that when two units belong to the same manufacturer and the input service relates to the business of the same assessee, there is no reason to deny input service. He also relied on the case of Commissioner of Central Excise, Ludhiana Vs. Amritsar Beverage Ltd. 2016 (342) E.L.T. 552 (P H) in support of his contentions. 4. Per Contra , Ld. DR supported the findings of the lower authorities. 5. I have considered the rival contentions and perused the documents placed on record. This Bench in the above case of M/s. Greaves Cotton Ltd. (supra) after considering an identical situation and after considering the decisions of various higher fora, has concluded as under : 10. On perusal of the above d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied the credit on the ground that the advertisement did not relate to concentrates manufactured by the appellant. The Hon ble Court held as under :- 43. What follows from the above discussion is that the credit is availed on the tax paid on the input service, which is advertisement and not on the contents of the advertisement thus it is not necessary that the contents of the advertisement must be that of the final product manufactured by the person advertising, as long as the manufacturer can demonstrate that the advertisement services availed have an effect of or impact on the manufacture of the final product and establish the relationship between the input service and the manufacturer of the final product. The manufacturer the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
