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TMI Blog2014 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Shri S K Mall, AR PER : H K Thakur 1. This stay application has been filed by the appellant for staying the operation of OIO No. VAD-EXCUS-002-COM-045-053-13-14 dated 30.01.2014. The issue involved in these proceedings is whether CENVAT credit of services like document processing charges paid by the appellant is admissible or otherwise. 2. Shri Jigar Shah (Advocate) app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting appellant's business. He relied upon the following case laws, which were also relied while passing the stay order dated 12.09.2013 in Appeal N. E/12424/2013:- (a) Deepak Fertilizers Petrochemicals Corporation Limited vs. CCE Belapur - 2013-TIOL-212-HC-MUM-CX (b) Coca Cola India Pvt. Limited vs. CCE, Pune - [2009 (15) STR 657 (Bom.)] &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords. The services of document processing are availed by the appellant for processing of export related documents from the place of removal to the point of export and also for claiming of rebate claims from the Central Excise department after export of the goods. It is the case of the appellant that such services are essential for proper flow of funds required for the business activities of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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