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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 ..... enlarged. Applicant has made out a prima facie case for waiver of predeposit of entire dues. Accordingly, predeposit of duty along with interest and penalty are waived and recovery thereof stayed during the pendency of the appeal - Stay granted. - E/40887/2014 - Misc. Order No.41689/2014 - Dated:- 8-10-2014 - SHRI R. PERIASAMI, J. For the Appellant : Ms. Minchu Marian Punnose, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T credit on the remaining services. The present appeal is filed against the disallowance of CENVAT credit amounting to ₹ 3,46,472/- along with interest and penalty. 3. The learned counsel on behalf of the applicant submits that they are manufacturers of computers and are paying central excise duty. The applicant is availing CENVAT credit on the inputs and input service credit. She submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of the final product. He relied on the majority order of the Tribunal in the case of Telco Construction Equipment Co. Ltd. Vs. CCE, Belgaum - 2013 (32) STR 482 wherein it has distinguished the decisions of Ultra Tech and Maruti Udyog and categorically held that the assessee is required to establish the nexus between the input service and the manufacture of the final product for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in view of the decision of the Hon ble Supreme Court in Maruti Suzuki Ltd. functional utility of the input and the integral nexus of the input to the final product must be considered in assessing whether the input is entitled to Cenvat credit, the said contention does not merit acceptance. The definition of input and input service are distinct under the 2004 Rules. Input service has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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