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2017 (11) TMI 985
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...., Advocate for the Appellants Shri H C Saini, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the Order-in-Original No.21/2014-2015 dated 22.12.14. Period of dispute is 2008-09. 2. Brief facts of the case are that appellant is engaged in the manufacture of electronic energy meters falling under Chapter 90 of the First Schedule to Central Exc....
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....ning to the product. The credit was denied by the lower authorities. After hearing both sides, it may be mentioned that at the relevant time Rule 2(l) of Cenvat Credit Rules, 2004, input services includes the sales promotion as well as the activities relating to the business. The Commission was paid for the sales promotion as well as to the activities relating to business. The payment to the Commi....
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....yment is not disputed. It is not necessary for every manufacturer to use every design. Sometimes, designs fail and needs further research to compete in the market. In the instant case, the payment has been made for Research and development which is essentially an activity relating to manufacture of goods and promoting of business. When it is so, we are of the view that claim of cenvat credit is....