9911796707
TMI Blog2014 (11) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) had allowed the benefit and the department had filed an appeal. In this case, the credit availed is during the period from September 2008 to April 2010 and the show-cause notice was issued on 7.9.2010. Therefore, substantial portion of the demand is also time-barred. this is a fit case for granting waiver of pre-deposit. - stay granted. - E/26448/2013-DB - MISC ORDER No.21471 / 2014 - Dated:- 1-7-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. KK Varrier, Consultant For the Respondent : Mr. A.K. Nigam, A.R. ORDER Per B.S.V. MURTHY; Written submissions submitted by learned Consultant during hearing reflected the facts and details of the case and therefore, the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2012 against Order-in-Appeal No. 405/2011 dated 26.12.2011 passed by the Commissioner of Central Excise (Appeals l), Bangalore on the same issue. Our client also filed Cross Objection under Section 35B of the Central Excise Act, 1944 against the said Appeal on 11.1.2013. The hearing of the Appeal is pending before CESTAT, Bangalore. The issue involved in the present Appeal is also one and the same except that the period of dispute is from September 2008 to April 2010 involving duty of ₹ 12,70,670/-. 1.3. The factory of the Appellant is situated in the same compound owned by M/s Grind Well Norton Ltd. They are having a contractual obligation to provide the following services to their group of Companies situated inside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required under the Board's Circular N0. 122/3/2010 ST dated 30.04.2010 issued by the Central Board of Excise and Customs furnishing clarification regarding availment of credit on input services by Associate Enterprises . It is further stated in para 5 of the said Circular that in the case of Associated Enterprise, credit of Service Tax can be availed of when the payment has been made to the service provider in terms of Section 67(4)(c) of Finance Act, 1994 and the Service Tax has been paid to the Government Account. 1.5. It is stressed that the total Service Tax involved in the Service Tax directly rendered by M/s Grind Well Norton employees works out to ₹ 6,00,595/- and shared services works out to ₹ 6,70,075/- as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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