2012 (10) TMI 767

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..... ervice wherever exists shall be reason to grant Cenvat credit - requirement of law is that such service must be relevant to manufacture or providing output service. That was not disputed in the show cause notice - waiver of pre-deposit allowed. - E/1074/2011 - 210/2012-SM(BR)(PB) - Dated:- 14-3-2012 - Shri D.N. Panda, J. REPRESENTED BY : Ms. Sukriti Das, Advocate, for the Appellant. Shr .....

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..... also looking to para 3 of the show cause notice, it is inconceivable how an input service wherever exists shall be reason to grant Cenvat credit. The requirement of law is that such service must be relevant to manufacture or providing output service. That was not disputed in the show cause notice. Therefore, dispensing requirement of pre-deposit, appeal is also allowed. [Dictated Pronounced in .....

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