2013 (3) TMI 519

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....This appeal is against the cause stated in para 6 of show cause notice as under:- During the period 1.10.05 to 31.3.06 the assessee has taken and utilized cenvat accredit of Rs. 1,21,261/- on purchase of PMP Certificate and Rs. 34,573/- on Royality paid to whirlpool which do not appears to be input service for providing service of Maintenance and Repair provided by the assessee. Hence cenvat cr....

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....y Authorities below as not input services for providing Maintenance & Repair service by the appellant. 3.The appellate authority below examined the PMP certificate of the appellant and also debit note towards royalty payment but without his own finding of the fact upheld the adjudication order demonstrating no examination of evidence, law as well as material facts. 4.While the cause stated i....

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....ertificate purchased since service tax is not commodity taxation but only upon providing taxable service, levy of service tax is permitted by Finance Act, 1994. There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said concern get assured post sales service.There was no examination done by the authorities below as to th....