2014 (1) TMI 1097

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..... s which are paid by them were in respect of services rendered towards their final product and used in the manufacturing activity. It is also seen that the appellant is taking a consistent stand that even if the service tax liability is paid the same is available as credit, as the said moulds are used for manufacturing of glass bottles on which appropriate Central Excise duty liability is discharge .....

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..... t of the amounts confirmed as service tax liability by the adjudicating authority and upheld by the first appellate authority under the category of Business Auxiliary Services. 2. After hearing both sides for some time on the stay petition, we find that the appeal itself can be disposed of as the first appellate authority has rejected the appeal only on the ground of non-compliance of the order .....

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..... vity. It is also seen that the appellant is taking a consistent stand that even if the service tax liability is paid the same is available as credit, as the said moulds are used for manufacturing of glass bottles on which appropriate Central Excise duty liability is discharged. We find prima facie case that the appellant need not discharge service tax on such development charges paid by them to up .....

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