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TMI Blog2015 (3) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... er of predeposit of duty of Rs. 5,27,731/- along with interest and penalty. 2. The facts of the case are that the applicant has availed input service credit on various services such as communication expenses, outward courier, housekeeping service, security service, cargo handling services, advertisement service, manpower recruitment agency service etc. The adjudicating authority has confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. She relied on the decision of the Tribunal in the cases of Amalgamations Repco Ltd. Vs. CCE, Chennai - 2013 (31) STR 370 and KPGM Vs. CCE, New Delhi - 2014 (33) STR 96. She prays for waiver of predeposit of entire dues during the pendency of the appeal. 4. On the other hand the learned AR for Revenue reiterates the findings of the lower authorities and submits that the applicant nowhere establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (supra), as relied upon by the learned Advocate, is for the period prior to Notification No.17/2009-ST and the case law would not be applicable to the facts of the present case. 5. After hearing both sides and on perusal of the records, I find that the applicant is a manufacturer of computers and they are paying central excise duty and are availing CENVAT credit on inputs and input services. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter alia the enumerating services. A restriction has been incorporated on the availment of Cenvat credit only with effect from 1-4-2011 (subsequent to the period in dispute in this appeal). 22. On the aforesaid analysis, we are of the considered view that Cenvat credit availed by the appellant for common area management, maintenance or repair service; employee mediclaim insurance; cab services; a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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