Page 113 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] PUSHPENDRA KUMAR JAIN v. COMMISSIONER OF C. EX. & S.T., VADODARA-II 327
ORDER
6. The appeal is allowed with consequential relief. The Order No.
NSK/EXCUS/SSP/APPL/052/18-19, dated 31st May, 2018 passed by the Com-
missioner (Appeals), Central GST & C. Excise, Nashik is hereby set aside.
(Order pronounced in the Court on 3-2-2020)

_______

2020 (37) G.S.T.L. 327 (Tri. - Ahmd.)

IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
S/Shri Ramesh Nair, Member (J) and Raju, Member (T)
PUSHPENDRA KUMAR JAIN
Versus
COMMISSIONER OF C. EX. & S.T., VADODARA-II
Final Order Nos. A/10247-10248/2020-WZB/AHD, dated 24-1-2020 in Appeal
Nos. E/809 & 827/2011
Cenvat credit - Input service - Scientific and Technical Consultancy
services - Appellant directly involved in Supervision and Monitoring even the
time schedule and development was being decided mutually while the tech-
nology was being developed by SPIL - Service provided in a particular time
duration and the service provided was being simultaneously used by appel-
lant by Supervising and Monitoring the activity in the entire duration -
Accordingly, Cenvat credit admissible - Rule 3 of Cenvat Credit Rules, 2004.
[paras 9, 10, 11, 12]
Appeal allowed
CASES CITED
Finolex Cables Ltd. v. Commissioner — 2007 (210) E.L.T. 76 (Tribunal) — Referred ...................... [Para 4]
Mercedes Benz Research and Development India Pvt. Ltd. v. Commissioner
— 2017 (49) S.T.R. 227 (Tribunal) — Referred .............................................................................. [Para 4]
REPRESENTED BY : Shri Kiran Sambhu, Advocate, for the Appellant.
Shri T.K. Sikdar, Assistant Commissioner (AR), for
the Respondent.
[Order per : Raju, Member (T)]. - This appeal has been filed by M/s.
Unimed Technologies Limited and Shri P.K. Jain (GM) against Order demanding
Service Tax, Interest and imposing penalty under Section 11AC read with Rule
15(2) of the Cenvat Credit Rules and under Rule 26 of the Central Excise Rules,
2002.
2. The appellant M/s. Unimed Technologies Limited entered into sepa-
rate agreements with M/s. Sun Pharmaceuticals Industry Limited (SPIL) and
M/s. Sun Pharma Advance Research Company Limited (SPARC) for carrying
out research and development and transfer of developed technology/know-how
for manufacture of various pharmaceuticals products. Accordingly, SPIL &
GST LAW TIMES  18th June 2020  113