2019 (11) TMI 1330

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..... 3/2019
Service Tax
HON'BLE MRS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri S. Thirumalai, Authorized Representative for the Appellant. Shri C. Mallikarjun Reddy, Advocate for the Respondent. ORDER PER: SULEKHA BEEVI C.S. 1. The issue involved in all these appeals being same, they are heard together and disposed of as a comm .....

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..... . Neither any output services are provided nor any excisable goods are produced in the R & D units. The credit was sought to be denied by issuing show cause notice proposing to demand the wrongly availed credit along with interest and also to impose penalties. After due process of law, the original authority confirmed the demand, interest and imposed penalties. 3. Learned counsel Shri S. Thirumal .....

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..... Court as reported in 2019 (29) GSTL 319 (Tri-All) (in Civil Appeal Diary No. 7956/2019). Similar view was taken by the bench at Chennai as reported in 2018-TIOL-1661- CESTAT-Mad. He prayed to allow the credit. 5. Learned AR Shri C. Mallikarjun Reddy appeared and argued on behalf of the department. It is submitted by him that R & D activities are not connected with the manufacturing process. They .....

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