2017 (11) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... directed against the impugned order dated 27-11-2013 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the case are that the appellant is a manufacturer of LPG Stove & its parts and had availed input service credit of Rs. 2,17,915/- being the service tax on sales commission paid b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ared on behalf of the appellant. I have heard the learned AR and perused the records and proceeded to decide the case in the absence of appellant on the basis of the records. The appellant has stated in the appeal that the impugned order is not sustainable in law as the same has been passed by totally misconstruing the definition of 'input service' as provided in Rule 2(l) of the Cenvat Credit Rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order. 4. After going through the material on record, I find that the LPG stoves manufactured by the appellant are sold through the dealers of Indane Gas of Indian Oil Corporation Ltd. and for promoting the appellant to sell the stoves through the IOCL dealers of LPG Gas and for allowing the appellant to put the logo 'Indane' and logo of the appellant on the stove as well as on the publicity....