2017 (9) TMI 87

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.... Ms. K. V. Kumar, AR Per: B. Ravichandran: The appeal is against order dated 30.09.2013 of Commissioner (Appeals), Delhi-I. The brief facts of the case are that the appellant are engaged in the manufacture of detergent cake and powder. The products were manufactured with the brand name of M/s Ghari Industries Pvt. Limited. The appellant paid royalty charges alongwith service tax for use of t....

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..... Counsel for the appellant submitted that the Allahabad High Court order was much later, though giving effect to the amalgamation from the appointed date of 01.04.2006. At the time of availing credit the appellant were rightly entitled and in fact they have discharged service tax on taxable services and their eligibility to credit is not disputed on any other ground. The High Court approved the a....

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....id. 4. I have heard both the sides and perused the appeal records. Admittedly, the dispute arose mainly because of the order of Allahabad High Court giving approval of amalgamation of two units from the retrospective date of 01.04.2006. However, during the material time when ST was discharged by the appellant the same was legally paid and credited to the Government. As such tax paid on input se....

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....e no two legal entities during the material time, as observed by the lower authorities relying on the High Court order, the question of rendering service, paying service tax does not arise. In other words there will be only self service or no taxable service at all. The financial transaction between two legal entities as existing during the relevant time were valid and legal and the same does not ....