2014 (6) TMI 489

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..... l and High Court cited above. I find that the Architectural Consultancy service which is used for guest houses and conference prima facie is not connected to the manufacturing of final product - stay granted partly. - E/920/2012-MUM - Stay Order No. S/109/2012-WZB/C-IV(SMB) - Dated:- 27-6-2012 - Shri Sahab Singh, Member (T) Ms. Aparna Hirandagi, Advocate, for the Appellant. Shri S.R. .....

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..... in it was held by the Tribunal that courier services used for placing orders, filing quotation for procurement as well as marketing, dispatch instructions, etc. are input services eligible for taking the Cenvat credit. Learned counsel submits that the applicant apart from sending the documents is also sending the goods by Courier services. She further submitted that rent-a-cab service and Tour and .....

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..... he basis of decision of the Tribunal and High Court cited above. I find that the Architectural Consultancy service which is used for guest houses and conference prima facie is not connected to the manufacturing of final product. Therefore, I order pre-deposit of Rs. 20,000/- to be paid by the applicant within six weeks from today and compliance to be reported on 2-8-2012. On such compliance being .....

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