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TMI Blog2013 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... from their factory. Therefore, it can be inferred that the service tax paid on the royalty, (IPR Services) were used in or in relation to the manufacture of their Sharon branded plywood . Thus, it is squarely covered under the definition of input services laid down under Rule 2 (l) (ii) of Cenvat Credit Rules, 2004 - in favour of assessee. - Ex. Appeal No.430/12 - A-19/KOL/2013 - Dated:- 16-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices , namely, IPR service, on the amount of service tax paid to M/s Sharon Veneers (P) Ltd. for using their brand name Sharon by an agreement dated 29th June, 2005 for the plywood manufactured at their factory at Kolkata. On the said input services , cenvat credit was denied to them on the ground that it does not satisfy the definition of inputs services as the said service had not been utilized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.01.2013. 5. Heard both sides and perused the records. Undisputedly, the appellants are engaged in the manufacture of plywood bearing their own brand name and also brand name of Sharon . Initially, the cenvat credit on the input services viz. the amount of royalty charges paid to M/s Sharon Veneers (P) Ltd., was disallowed on the ground that the said input service was not used in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the ld. Commissioner (Appeals) has decided the appeal without considering the first part of Clause (ii) of definition of input services , viz. used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final product . In these circumstances, I do not find any merit in the order passed by the ld. Commissioner (Appeals). Consequently, the same is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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