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TMI Blog2017 (7) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices dated 28.12.2013 of BIL submitted by the Ld. Advocate during the hearing, while under the head description of service it has been mentioned as BSS however the said invoices also clearly indicates MPLS cost 2013-14-III Qtr. This aspect also shows that the whole exercise was only for the benefit of BIL and that billing was only an exercise to shift part of the MPLS cost to the appellants - appeal dismissed - decided against appellant. - E/42031/2016, E/42032/2016, E/42034/2016, E/42040/2016 & E/42041/2016 - Final Order Nos. 41184-41188/2017 - Dated:- 29-6-2017 - Shri Madhu Mohan Damodhar, Member ( Technical ) Shri M. Kannan, Advocate, for the appellants Shri A. Cletus, ADC (AR) Shri B. Balamurugan, AC (AR) for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the MPLS charges along with service tax components indicated therein for the period from December 2010 to December 2014. The department took the view that no service was rendered by BIL, hence, availment of credit of service tax component reflected in those invoices was incorrect. 2.3 Appellant M/s. Freins Metal Ltd., are job workers to BIL engaged in the manufacture of Parts and Accessories of Motor vehicle viz., Carbon Brushes. During the course of verification of records by the Internal Audit Wing of the department, it appeared that BIL had availed input service tax credit on Consulting Engineer Service and raised invoices to the appellant towards reimbursement of the MPLS charges along with service tax components indicated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in fact the service tax that had been discharged by BIL on the invoices raised by them had been done so under the head of BSS. He submits that there has been no objection raised by the department on the discharge of service tax by BIL, hence the availment thereof by the appellants cannot be assailed. Ld. Counsel submits that the same arguments would be applicable in respect of M/s. Freins Metal Ltd. 3.2 Ld. Advocate also relies upon the following case laws in support of his contention: 1. Amara Raja Power Systems Ltd. Vs. CCE, Tirupathi 2016 (43) STR 313 (Tri.-Hyd.). 2. Amara Raja Electronics Ltd. Vs. CCE, Tirupathi 2016 (43) STR 601 (Tri.-Hyd.) 3. India Vision Satellite Communications Ltd. Vs. CST, Cochin - 2015 (39) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to us from the server and are further processing the same for their end use . So also in the reply to the show cause notice filed by M/s. Aztec Auto Ltd., (A.No. E/42031 42032/2016) in para-5 of their reply to show cause notice, found at page-34 the appellants therein have conceded that BIL are retrieving data relating to them from the server and are further processing the same for their end use (emphasis added). Similar admission has been made in the reply dated 29.05.2015 of M/s. Freins Metal Ltd., to the SCN. 6.2 In the circumstances, I find that the activity performed by BIL for monitoring of production activities of the appellants cannot by any stretch of imagination be considered as an input service in or in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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