2013 (12) TMI 923

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..... ity of credit on the input service credit on transportation from depot to retail outlets by the revenue holds ground – Appellant directed to submit Rupees Fifteen Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - E/419/2010 - MISC ORDER NO.401972013 - Dated:- 8-1-2013 - Pradip Kumar Das And Mathew John , JJ. For the Appellants : Shri Jayashankar Nambiar, Sr. Counsel and Vijay Kumar, Adv. For the Respondent : Shri KSVV Prasad, SDR Per: Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of CENVAT of Rs.2,72,53,011 /- under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A (1) and Section 11AB of the Central Excise A .....

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..... inition of "input services" includes all the services received by the distribution centre and its corporate office. In this context, he relies on the decision of ECOF industries Pvt. Ltd Vs Commissioner of Central Excise, Bangalore reported in 2010 (17) S.T.R. 515 (Tri.- Bang.)., which was upheld by the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-I Vs ECOF industries Pvt. Ltd. reported in 2011 (271) E.L.T. 58 (Kar.). 4. The learned AR for the Revenue submits that the various services as reflected in the impugned order, has no nexus with the manufacturing activity of M/s. Bata India Ltd. In this context, he particularly referred to 'transport service', between the depot and retail outlets. He al .....

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..... exclusively manufacturing exempted goods or exclusively providing exempted services shall not be distributed. An input service distributor is required (under Section 69 of the Act, read with Notification No. 26/2005-S.T.) to take a separate registration." 10. Therefore, these are the only two limitations, which are imposed in Rule 7 preventing the manufacturer from utilizing the CENVAT credit, otherwise, he is entitled to the said credit. Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law." We find force in the submission of the learned AR of Revenue insofar as, the ineligibility of credit on the input service credit on transp .....

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