2013 (12) TMI 923

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..... : 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 Act, 1944 and penalty of Rs.6,000 /- under Rule 15(3) of the CENVAT Credit Rules, 2004. 2. The applicant is a manufacturer of footwear. They availed CENVAT credit on 'input .....

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..... which credit had been availed had no nexus with the manufacturing activity of M/s. Bata India Ltd. 3. The learned counsel for the applicants has drawn the attention to the Bench of the relevant portions of the impugned order. It appears from the impugned order that both corporate office and the RDCs rendered the services of telecom, maintenance & repair, security service, courier service, transp .....

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..... eferred to 'transport service', between the depot and retail outlets. He also further submits that franchisee commission, life insurance policy on the employees, photograph, mediclaim etc., are not includible in the definition of "input services" under the said rules. He also reiterated the findings of the Commissioner. 5. After hearing both sides and on perusal of the records, we find that the s .....

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..... cured (on which Cenvat credits can be taken) and distributes such credits to its units providing taxable services or manufacturing excisable goods. The distribution of credit is subject to the conditions that - (a) the credit distributed against an eligible document shall not exceed the amount of service tax paid thereon, and (b) credit of service tax attributable to services used in a unit either .....

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..... . After considering the facts and circumstances of the case, we direct the applicant to pre-deposit a sum of Rs.15 lakhs (Rupees Fifteen Lakhs only) within six weeks from today. Upon deposit of the same, the balance amount of dues shall remain waived and recovery thereof stayed the pendency of the appeal. To report compliance on 26.02.2013. Dictated and pronounced in open court
Case laws, Dec .....

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