2018 (4) TMI 301

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....issue involved in the present appeals is common, therefore both the appeals are disposed of by this common order. The details of the appeals are as under: - Appeal No. Impugned Order No. period Amount sanctioned Amount Unit in dispute ST/21700/2017 No.993- 994/2017 October 2015 to December 2015 Rs.82,23,550/- Rs.6,41, 167/- ST/21701/2017 -do- January 2016 to March 2016 Rs.1,08,54,233/- Rs.7,28,549/- For the sake of convenience, the facts of the appeal No.ST/21700/2017 are taken. 2. Appellant is a private limited company and is a subsidiary of Analog Devices Holdings BV, Netherlands which in turn is a subsidiary of Analog Devices International and they are primarily engaged in the busi....

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....arketing support services which are not classifiable as intermediary. He also submitted that the definition of intermediary amended only from 10/2014 to include facilitating the sale of goods, He also submitted that the burden of proof is on the Department to prove that the company has facilitated sale of goods. He further submitted that the services provided are principal to principal basis and not on behalf of the group company. In support of his submission, he relied upon the following decisions: - i. Paul Merchants Limited Vs. CCE, Chandigarh [2013(29) STR 257 (Tri. Del 0]   ii. Blue Star Ltd. vs. CCE, Bangalore [2008(1 1) STR 23 (Tri. Bang.)]   iii. ABS India Ltd. vs. CCE, Bangalore [2009(13) STR 65....