2012 (5) TMI 375

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....ny and used the same in or in relation to the manufacture of certain automobile parts. They did so under licence agreement dt. 31/1/1997 executed between them and the foreign company. Under this agreement, the appellant was liable to pay royalty to the supplier of technical knowhow as a percentage of total sales (including exports) of the products. They also paid service tax on such royalty for th....

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....1AC of the Act. All the proposals were contested. The original authority upheld the said demands / proposals and imposed penalty of RS.4,79,115/- on the assessee. Its order was upheld by the Commissioner (Appeals). The appellate Commissioner's order is under challenge in the present appeal of the assessee. 2. After examining the records and hearing both sides, I find that, though, in the show-c....

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....le for the simple reason that even a copy of the audit report has not been brought on record. Where the assessee sought to establish that the importation of technical knowhow constituted input service in the form of 'intellectual property service' for the purpose of CENVAT credit, it was incumbent on them to produce a copy of the licence agreement before the original authority. Whether the service....