TMI Blog2019 (11) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that R D activities are not integrally connected to the manufacturing process of finished products - HELD THAT:- The said issue is discussed by the Allahabad Tribunal in the case of Jubilant Life Sciences Ltd [ 2017 (8) TMI 358 - CESTAT ALLAHABAD ] as upheld by the Hon ble Supreme Court in Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 26294/2013, 23539 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as noted that they have taken/availed input service credit on various services like professional and technical knowhow, legal consultancy, management consultancy, security and business support services which were availed by them in their two R D units and distributed the said credit to various other units in the capacity of Input Service Distributor. The department was of the view that R D act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 ST/23539/2014 April 2011 to March 2012 ST/30209/2016 April 2012 to March 2013 ST/30193/2017 April 2013 to March 2014 ST/30582/2017 April 2014 to March 2015 4. It is submitted by him that the R D units undertake various R D a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products. He submitted that the demand made is legal and proper. 6. Heard both sides. The issue is whether the appellants are eligible for credit on the input services availed in the R D units of the appellants and distributed by the Head Office. The said issue is discussed by the Allahabad Tribunal in the case of Jubilant Life Sciences Ltd (supra) as upheld by the Hon ble Supreme Court as r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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