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TMI Blog2015 (10) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval had ordered unconditional waiver from the requirement of pre-deposit. Though in the appellant's own case for the previous period, the Tribunal vide Stay Order had taken a contrary prima facie view and had ordered pre-deposit, that order was based on the Tribunal's judgement in case of Ultra Tech Cement reported in [2014 (10) TMI 679 - CESTAT NEW DELHI] and that judgement have now been set aside by the Hon'ble Chattisgarh High Court vide judgement reported in [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT]. In view of this, following the Tribunal's judgement in the case of M/s.Cantabil Retail India Ltd. & Ors. (supra), we waive the requirement of pre-deposit of cenvat credit demand, interest and penalty for hearing of the appeal and stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he warehouse/retails outlets and various services availed at the retail outlets would be eligible for cenvat credit. In this regard, as mentioned in para-3 of the show cause notice, the appellant have already reversed proportionate cenvat credit in respect of the input services in proportion to turnover of their trading activities. The dispute is only in respect of the input service which were availed for transportation of the goods from the factory to the warehouse and warehouse to the retail outlets and various other services as mentioned in the show cause notice availed at the retail outlets which were not attributable to the trading activities. The Commissioner by the impugned order-in-original dated 31.1.2014 holding that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Ultra Tech Cement Vs. CCE, Raipur reported in 2014-TIOL-478-CESTAT-DEL and this order of the Tribunal has been affirmed by the Punjab Haryana High Court and also by the Apex Court, in respect of the appeal filed against the Tribunal's final order in the case of Ultra Tech Cement Vs. CCE, Raipur (Supra), the Hon'ble Chattisgarh High Court has set aside that order vide judgement reported in 2014 (307) ELT 3 (Chattisgarh) and that in view of this, it is the Tribunal's Stay Order dated 22.9.2014 in the case of M/s.Cantabil Retail India Ltd. Ors.(supra), which has to be followed in this case. Shri Amit Jain prayed for waiver from the requirement of pre-deposit of the adjudicated liability and stay as recovery thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X
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