2016 (9) TMI 182

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....Agarwal, DR for the Respondent ORDER Per Ashok K. Arya Both the parties, the appellant and the respondent (Revenue) have been heard. The appellant namely M/s Piramal Healthcare Limited is in appeal before the Tribunal against the order of Commissioner Customs, Central Excise & Service Tax, Indore No. 22/Commr/Cex/IND/2014 dated 13.02.2014. Matter is concerned with the denial and recovery of cen....

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.... credit of service tax paid on the input services of technology development received from M/s Piramal Pharmaceuitical Development Services Pvt. Limited. (iv) Ld. Advocate relied on the following case laws: * M/s Cadila Healthcare Ltd. -2010 (17) STR 134 (Tri. Ahmd.) * Indswift Laboratories Ltd. -2015-TIOL-372-CESTAT-DEL * Coca Cola India Pvt. Ltd. -2009 (15) STR 657 (Bom) 3. The Revenue h....

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....ce. However, there is on record that the said amount of Rs. 6,61,80,000/- was returned back by the service provider to the appellant as unsecured loan. The Revenue has submitted that neither the subject input services were used in or in relation to the manufacture of final product as the project didn t yield any result and secondly, the service provider has returned back the same money as unsecure....

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....its authority. 5.2. Considering the facts of repayment by the service provider of service charges of Rs. 6,61,80,000/- as unsecured loan to the appellant; mention of a third party namely MERCK in the agreement; and the fact on record that this project of technology development for liquid filled hard gelatine capsule didn t give any result makes this full transaction of input service a suspect and....