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TMI Blog2011 (6) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Heard both sides on the stay petition. 2. The applicant is an importer having purchased the goods from "high sea seller". The dispute relates to eligibility of Cenvat credit taken on services for which high sea seller was billed by Container Agents and shipping lines in respect of Inland haulage charges, and documents charges, etc. The original authority disallowed the credit to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable as credit. He also correlates the documents with reference to details relating to container/bills of lading, bills of entry ultimately filed at ICD. 5. Learned SDR supports the order of the Commissioner (Appeals) and particularly draws my attention to certain portion of the order in para 7.3 which reads as follows : "The invoices/bills on the strength of which the appellant has ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of such invoices which were in their name. It is immaterial if the appellant has made payment in some of the cases to the service provider on behalf of the original importer, CHA, etc. The original import, CHA, etc. were entitled to take credit on such documents, if they fulfilled the terms and conditions of Cenvat Credit Rules, 2004, but certainly the appellant was not entitled to credit in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been borne by the applicant. Prima facie, the services on which expenses incurred are in connection with the imported inputs utilized by the appellants. The applicant has made out a case for waiver of pre-deposit of dues as per impugned order. Accordingly there shall be waiver of pre-deposit of dues as per impugned order and stay recovery thereof till disposal of the appeal. (Pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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