TaxTMI 
TaxTMI 
2017 (12) TMI 953
X X X X Extracts X X X X
X X X X Extracts X X X X
....it at Shahjahanpur with the brand name 'Videocon' and 'Elctrolux Kelvinator'. The appellants were discharging central excise duties on the goods manufactured by them. They were also availing Cenvat credit on various input services in terms of Cenvat Credit Rule, 2004. During the relevant period, the appellant availed services of repair and maintenances of the refrigerators manufactured and sold by them within the warranty period. The appellants also paid royalty to M/s P.E. Electronics Limited for using its trademark 'Electrolux Kelvinator' for the refrigerators manufactured and sold by them. They also availed advertisement services for refrigerators. The appellant had two other manufacturing units engaged in the manufacture of DTH and rela....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ekcare (service provider), vide letter dated 25.06.2013, clearly states that services have been provided only for refrigerators manufactured by the appellant unit. e) For the period 30.12.2010 to 31.03.2013, in terms of agreements entered with M/s Tekcare and PEL (read along with corrigendum) and invoices raised by the services providers, it can be seen that such services were provided in respect of refrigerators manufactured and sold by the appellant unit. f) Similarly, for the period 01.04.2013 to 31.12.2014, on perusal of the agreements along with copy of invoices, it can be seen that such services were provided only in relation to the products manufactured by the appellant at its Shahjahanpur unit. g) Affidavi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n. Making specific reference to SCN dated 01.05.2015, he submitted that this is a second notice issued on the same facts and documents and, as such, no suppression can be alleged. Reliance was placed on the decision of Hon'ble Supreme Court in M/s Nizam Sugar Factory-2006 (197) ELT 465. In the facts and circumstances of the case, no penalty also can be imposed on the appellant. 6. The ld AR contested the appeals. He submitted that the terms of agreement with service provider have been examined by the original authority. It is clear that the appellants have multiple manufacturing facilities located in different parts of the country and the services were not intended or availed by the appellant's unit at Shahjahanpur alone. In terms of Cen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng and sale of various consumer electronic and home appliances, such as, colour TV, washing machines, refrigerators, etc. This formed the basis for the inference of the lower authority that repairs and maintenance service provided by M/s Tekcare is apparently for various products. In view of the categorical assertions by the appellants and corroboration by the service provider and supported by invoice for service, we find that though the appellant company is engaged in the manufacture of various items, the service provided by M/s Tekcare on which service tax has been paid, is with reference to products manufactured and cleared by Shahjahanpur unit only. Admittedly, certain corrections were sought to be made in the agreement by the appellant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ux' cannot be used for the trading goods in terms of the agreement. We are in agreement with the appellant that the terms of agreement are to be read together to understand scope of the same. 9. In respect of credit availed on advertisement service, we note admittedly the Kelvinator brand products are manufactured at other units of the appellant also. However, the credit availed by the appellant is supported by purchase orders and invoices issued to the appellant for advertisement services. In such situation, we find denial of credit is not justifiable. 10. We also find force in the alternate submissions made by the appellant. Admittedly, all the three services, which are in dispute, are covered by the scope of input services and are ....