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TMI Blog2014 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ses are integral part of the manufacturing activities. The Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. (2009 (8) TMI 14 - SUPREME COURT) denied the Cenvat credit after examining the tests required for entitlement of credit and held that these services have no nexus with the manufacturing activity and hence Cenvat credit is not admissible. The Hon'ble Bombay High Court in the case of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mohan Rao, DC (AR) PER : P K Das The applicant filed application for waiver of pre-deposit of Cenvat credit of ₹ 16,30,451/- along with interest and penalty. 2. The learned Counsel on the behalf of the applicant submits that the applicant is engaged in the manufacture of motorcycles classifiable under Chapter 87 of the Schedule to Central Excise Tariff Act, 1985. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Maruti Suzuki Ltd. reported in 2009 (240) E.L.T. 641 (S.C.) denied the credit on repair and maintenance and for staff colony, gardening service etc. He has also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Trichy Vs Sri Rama Vilas Service Ltd. reported in 2011 (23) S.T.R. 273 (Tri.-Chennai). 4. After hearing both sides and on perusal of the records, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee. The submissions of the learned Counsel for the applicant that the said services are activities relating to manufacture and also in keeping with the statutory orders of the Pollution Control Board, would be examined at the time of appeal hearing at length. Hence, prima facie, the applicant failed to make a case for waiver of pre-deposit of entire amount duty along with interest a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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