2015 (12) TMI 1558

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....cial Member Appearance Shri P.C. Anand, Advocate for Appellant Shri R.K. Das, AR for Respondent [Order per: Ms. Sulekha Beevi ,C.S] 1. The appellant Amara Raja Power Systems Ltd. is engaged in the manufacture of invertors and convertors. M/s Amara Raja Electronics Ltd is engaged in the manufacture of Home UPS/Trickle Charge/modules. During verification of records, it was noticed tha....

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....r and service recipient relationship between appellants and the two sister concerns ARBL and MPPL. That these were mere commercial transactions sharing common expenditure and that credit is not admissible on the invoices issued by sister concerns ARBL and MPPL to appellants, as there was no service qualifying as input service. A show cause notice was issued proposing to deny the credit and recover....

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....acturers and undertakes the help of sister concerns for providing them facilities like IT Support services, marketing and logistics support service, procurement of inputs, dispatch of final products and similar services. The sister concerns are registered with service tax department and raises invoices and collects the charges for services from the appellants including the service tax. The sister ....