2015 (12) TMI 1558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 that appellants have availed Cenvat Credit of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 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 recovery of the same along with interest and penal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncerns 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 concerns are thus integrally connected with t....