2014 (4) TMI 540

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....t Kanpur and there are other units of the Respondent Company engaged in the manufacture of soap and detergent powder which are located at Alwar (Rajasthan), Bhogonipur(Kanpur), Rania (Kanpur), Sahibabad (UP), Dhar (Pithampur), Chowbeypur (Kanpur), Sagar (M.P.) etc. All these units including the Respondent Company are using Ghari Brand on the soap and detergent powder manufactured by them. The Ghari Brand being used by the Respondent Company belongs to M/s. Ghari Industries Pvt. Ltd., Kanpur, who charge royalty from the Respondent Company for using their brand name. M/s. Ghari Industries Pvt. Ltd. have paid service tax on the royalty received from the Respondent Company for using their brand name and in this regard, they have issued invoices....

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....ligible for Cenvat Credit. It is on this basis that Jurisdictional Assistant Commissioner vide order-in-original dt. 22.04.08 confirmed Cenvat Credit demand of Rs. 2,25,470/- against the Respondent Unit along with interest thereon and imposed penalty of equal amount on them under section 15 of the Cenvat Credit Rules, 2004. 1.3 On appeal being filed to the Commissioner (Appeals) against this order, the Commissioner (Appeals) vide order-in-appeal dt.15.07.08 set aside the Assistant Commissioners Order against which this appeal has been filed by the Revenue. 2. Heard both the sides. 3. Sh. Amresh Jain, learned DR, assailed the impugned order by reiterating the findings of the Commissioner. He pleaded that when service tax has been w....