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TMI Blog2008 (2) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order]. The Commissioner has demanded Rs. 1,13,562/- along with Education Cess from the assessee for the period Aug 05 to March 06, under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act/Section 73 of Chapter V of the Finance Act, 1994. He has also raised a similar demand on the assessee for the period Jan 05 to July 05, amounting to R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apart from this jurisdictional issue, ld. Counsel claims prima facie case against the above demand on merits as well. In this connection, it is pointed out that the South Zonal Bench (Bangalore) of the Tribunal has recognized outward transportation of final product from factory to buyer s premises is an input service for Cenvat credit purposes vide India Cements Ltd. v. CCE, Tirupati, 2007 (216) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sake of judicial propriety and consistency. Contextually, ld. JCDR points out that this Bench has rightly followed India Japan Lighting (supra) in the case of IM Gears (P) Ltd. vide Stay Order No. 103/08 dated 1-2-08 and ordered pre-deposit. 2. Ld. Advocate, Shri S. Jaikumar, whose similar case is before this Bench, intervenes and submits that, in the case of India Cements Ltd. vide Stay Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency. Accordingly, I follow the stay order passed by the Division Bench and grant waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts, after taking note of the reference to Larger Bench. 4. The jurisdictional issue raised by ld. Counsel in this case is of a substantial nature and the same, in my view, should be considered by the Division Bench. Accordingly, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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