2017 (6) TMI 793

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....ed with the Central Excise Department for manufacture of bearing equipments and critical high precision mechanical parts of aero engines. The appellant had filed a refund claim for Rs. 7,77,908/- (Rupees Seven Lakhs Seventy Seven Thousand Nine Hundred and Eight only) for the quarter ending March 2011 on 05.01.2012 under Notification No. 05/2006-CE dated 14.03.2006 being the unutilized credit of service tax paid on Royalty charges paid to a foreign service provider under Reverse Charge mechanism basis under the category of Scientific and Technical Consultancy . The original authority, after following the due process of law, rejected the refund claim on the grounds that (i) the appellants have not furnished any evidence to show that credit ha....

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....al difficulties/problems. 3.1. He further submitted that the agreement also provides that the consideration will be as a percentage of sales, establishing thereby an incontrovertible nexus with the sales. The learned consultant also referred to the preamble of the agreement which states, whereas the service provider has agreed to extend technical assistance and to furnish to the beneficiary necessary advice and assistance for improvement of their business and to provide the Indian personnel necessary technical training to enable them to successfully handle and exploit the technical know-how to be imparted to the beneficiary subject to the terms and conditions set out thereunder. The learned consultant further submitted that the Scientifi....