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CCE Vapi Represented by:

For Assessee: Shri Jigar Shah, Adv.
For Revenue: Shri K. Sivakumar, Addl.Commissioner (AR) CORAM:
MR.M.V. RAVINDRAN, HONBLE MEMBER (JUDICIAL) MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) Date of Hearing: 30.09.2014 Date of Decision: 28.10.2014 Order No.A/11846-11847/2014, dt.28.10.2014 Per: H.K. Thakur
1. These appeals have been filed by the appellants against OIO No.02/MP/VAPI/2010, dt.08.02.2010/05.03.2010 passed by Commissioner of Central Excise, Customs & Service Tax Vapi under which demands have been confirmed for wrongly taken CENVAT Credit taken by appellant M/s Parle Agro Pvt.Ltd., Silvassa. Penalties were also imposed upon M/s Parle Agro Pvt.Ltd. Silvassa and M/s Parle Agro (Pvt.) Ltd., Andheri (East), Mumbai.
2. Brief facts of the case are that main appellant M/s Parle Agro Pvt.Ltd., Silvassa are engaged in the manufacture of non-alcoholic beverages base (NABB) or soft drink concentrate. Main appellant took CENVAT Credit of Advertisement services availed by the Headquarters M/s Parle Agro (Pvt.) Ltd., Andheri (East) under ISD invoices for the services tax paid on the finished products i.e. non-alcoholic beverages Frooty, Appy etc. It is the case of the Revenue that NABB concentrate is used in the manufacture of Frooty, Appy etc which are fully exempted from payment of Central Excise duty as per Notification No.03/2006-CE, dt.01.03.2006, therefore, CENVAT Credit of Advertising services availed with respect to exempted goods cannot be availed by the main appellant on the ISD certificates issued by the second appellant. It is also the case of the Revenue that a credit of Rs.14,72,243/- is taken by the main appellant which represents Service Tax paid by the second appellant with respect to exempted finished products manufactured by their franchisees located at various places.