MIRC ELECTRONICS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal is directed against Order -in -Original No. 91/BR -91/111 -1/2012, dated 27 -2 -2012 passed by the Commissioner of Central Excise, Thane -I. The appellant is M/s. Mire Electronics Ltd., who is engaged in the manufacture of excisable goods such as colour TVs, LCDs, telephone parts, washing machines, split air -conditioners falling under Chapters 84 and 85 of the Central Excise Tariff. The company also undertakes trading activities in goods such mobile phones, air -conditioners, washing machines, which are imported from abroad. A separate account is maintained for the trading activities. It appeared that the appellant took service tax credit of various services such as freight and transportation inwards, insurance, advertising, security, business promotion, financial expenses, recruitment expenses, staff training expenses, courier service, repairs and maintenance service, legal and professional fees, etc. and these services were used both for the manufacturing activities as also for the trading activity.

(2.) THE learned counsel for the appellant submits that as early as in April and May, 2008 the audit of the records of the appellant was undertaken by the department and the audit had made an observation as follows:

(3.) WE have carefully considered the submissions made by both the sides.