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TMI Blog2013 (11) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944 cannot go into the question of the vires of Rules framed thereunder and while deciding the issue - the Tribunal is required to go by Rules framed by the Central Government under the powers vested on it under Section 37 of the Central Excise Act and if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has to be allowed – Prima facie the appellant have a strong case in their favour - The requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty waived till the disposal – Stay granted. - Appeal No. 2450 of 2012 (SM) - Stay Order No. 58038/2013 - Dated:- 7-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri Shekhar Vyas, Advocate For the Respondent: Shri Sanjay J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice, 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.), Birla Corporation Ltd. vs. CCE, Lucknow reported in 2012 (26) S.T.R. 591 (Tri. Del.), Commissioner vs. Abhishek Industries Ltd. reported in 2008 (9) S.T.R. 562 (Tri. - Del.) has held that the commission agents service for procuring sales orders is covered by the expressions sales promotion and activities relating to business in the definition of input service , that in view of this, the impugned order is not correct, that the appellant have a strong prima facie case in their favour and, hence, the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, 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 Rule 2 (l) of the Cenvat Credit Rules is ultravires the provisions of Section 37 (2) of the Central Excise Act, 1944 and that there is no power with the Central Government to make rules to provide for credit in respect of service tax paid on input services which are not used in or in relation to manufacture of excisable goods nor for providing taxable output service. I am prima facie view that the Tribunal being a creature of Central Excise Act, 1944 can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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