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TMI Blog2015 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxes paid under Notification No. 41/2007-S.T., dated 6-1-2007. Similarly under Rule 10 of the Cenvat Credit Rules, 2004 provisions exist for transferring the Cenvat credit to the new unit on sale merger, amalgamation, transfer, etc. Appellant has rightly relied upon the case law of Showa India (P) Limited v. CCE, Faridabad (2011 (7) TMI 909 - CESTAT, DELHI) where credit of services availed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit, along with interest thereon and imposition of penalty, decided against the appellant by the adjudicating authority under OIO No. 10/Dem/JC/Div-1/2013, dated 29-4-2013. The issue involved in this stay application is whether Cenvat credit of services availed during the period 28-2-2007 to 26-2-2008 by M/s. Covalence Adhesive Pvt. Limited (100% EOU), can be taken by the appellant after its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also his case that Cenvat credit with respect to CHA services and Cargo handling services, paid with respect to export of goods and services, is admissible credit. Learned advocate relied upon the following case laws :- (a) ANZ International v. CCE - 2008 (224) E.L.T. 573 (b) Medi Span v. CCE - 2004 (178) E.L.T. 848 (c) GTN Exports Limited v. CCE - 2009 (236) E.L.T. 110 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on sale merger, amalgamation, transfer, etc. Appellant has rightly relied upon the case law of Showa India (P) Limited v. CCE, Faridabad (supra) where credit of services availed before obtaining registration has been held to be admissible. Prima facie, appellant has made out a case for complete waiver of the confirmed dues and penalty, in view of the relied upon case laws. Accordingly, it is ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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