2014 (1) TMI 36

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch sale. So far as availing Cenvat credit on advertisement service, travel consultant service and recruitment and placement service availed is concerned, we are of prima facie of the view that if the appellant is directed to deposit Rs. 6.00 lakhs (Rupees Six lakhs) as an interim measure to protect interest of Revenue that shall serve interest of justice - Following decision of Modi Xerox Ltd. v. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned, he submits that this service was availed for the purpose of travel of the employees of the appellant relating to servicing of motor cars. So far as claim of Cenvat credit on recruitment or placement service is concerned, proportion of the service availed may be 80% and 20% towards sale and servicing of the motor cars. In respect of catering service, he says that small amount of disallowance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6.00 lakhs (Rupees Six lakhs) as an interim measure to protect interest of Revenue that shall serve interest of justice. Accordingly, the appellant is directed to make such deposit within four weeks from today and make compliance on 16th July, 2012. Subject to compliance, there shall be waiver of pre-deposit of balance amount during pendency of the appeal. (Dictated Pronounced in open Court) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X