9911796707
TMI Blog2013 (8) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... that no documents had been produced – Following STANZEN TOYOTETSU INDIA PVT. LTD. Versus COMMR. OF C. EX., BANGALORE-III [2008 (12) TMI 118 - CESTAT BANGLORE] and CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Revenue had no evidence to prove anything contrary to their claim and they had not taken any credit - They had no idea as to what type of documents would have convinced the adjudicating authority about the absence of a fact. Waiver of Pre-deposit - No pre-deposit could be demanded - but on Credit availed on the basis of invoices raised by vendors said to be not registered court directed the pre-deposit – conditional Stay Granted. - ST/40124-40126/13 - - - Dated:- 1-8-2013 - Shri P.K. Das and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Nil Nil 7. Differential interest on delayed payments Rs.4854 Nil Nil 3. The counsel for the applicant submits that in the case of rent-a-cab services, applicant has not recovered any amount from the employees for these services provided which fact has been duly intimated to the adjudicating authority. In the case of outdoor catering service, he submits that they had taken cenvat credit only in respect of outdoor catering provided to staff working in night shifts and in such cases they have not recovered any amount from the employees. Notwithstanding their confirmation of the above facts, the adjudicating authority has gone ahead to confirm the demand on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted without any pre-deposit. 7. Opposing the prayer, Ld. AR for Revenue submits that in respect of rent-a-cab and outdoor catering services, there was no documentary evidence to show that they have not recovered any amount from their employees. In respect of a small amount relating to insurance services, he says that part of this amount covers insurance risk of family members and such service cannot have any nexus with output services. Therefore, credit should not be allowed on this element and he strongly opposes taking of credit based on invoices raised by unregistered service providers. In respect of reimbursements, he submits that these are expenses without which they could not have rendered the services. So it should form part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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