2014 (10) TMI 415

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] has held that Cenvat credit of the service tax paid on Management Consultancy Services can be availed in full, if such services are not exclusively used for exempted services or manufacturing of exempted product. It is undisputed in the case in hand that the appellant is a manufacturer of final product, on which duty liability is d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unt of ₹ 47,09,000/- and ₹ 1,20,64,432/- confirmed as irregular Cenvat credit availed, interest thereof and penalties under Rule 15(1) 15(2) of the Cenvat Credit Rules, 2004. 2. Heard both sides and perused the records. 3. Adjudicating authority has confirmed the demands raised on the appellant on the ground that the appellant herein is ineligible to avail Cenvat credit of serv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se for the waiver of the pre-deposit of the amount involved, as it is not in dispute that the service provider has discharged the service tax liability under the category of Management Consultancy Services , there is no proceedings issued against service provider. 5. Applications for waiver of the pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X