2013 (11) TMI 915

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..... e (DR) ORDER Per. Rakesh Kumar :- The appellant are sugar mill manufacturing sugar and molasses, chargeable to Central Excise duty. They avail Cenvat credit of excise duty paid on inputs and capital goods and on service tax paid on services. The period of dispute in this case is from 2006-2007 to March 2010. During this period, the appellant availed Cenvat credit of service tax of Rs. 2,25,255 .....

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..... d Counsel for the appellant, pleaded that the definition of input service during the period of dispute as given in Rule 2 (l) of the Cenvat Credit Rules, is specifically covered the activities of sales promotion and activities related to Business Auxiliary Service, that the Tribunal in a series of judgment - CCE, Ludhiana vs. Rightway Fabrics Pvt. Ltd. reported in 2011 (24) S.T.R. 505 (Tri. - Del. .....

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..... rder, wherein the Commissioner (Appeals) has referred to judgment of Tribunal in the case of Chemplast Sanmar Ltd. vs. CCE, Salem reported in 2011 (250) E.L.T. 46 (Tri. - Chennai), wherein on this very issue a contrary view has been taken. He, therefore, pleaded that the appellant do not have prima facie case and hence this is not the case for unconditional waiver from the requirement of pre-depos .....

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..... d, hence, would be covered by the definition of input service and would be eligible for Cenvat credit. Though, the Tribunal in the case of Chemplast Sanmar Ltd. vs. CCE, Salem (supra) referred in para 11.4 of the impugned order has taken a contrary view on going through this order, it is seen that the Tribunals conclusions are based on its finding that the definition of input service as given in .....

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..... be allowed. I, therefore, hold that the appellant have a strong prima facie case in their favour. The requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty is therefore waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal. The stay application is allowed. (Dictated and pronounced in open court)
Case laws, Decisions, Judgeme .....

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