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TMI Blog2007 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 294/2007-ST(PB) - Dated:- 28-6-2007 - [Order per : T.V. Sairam, Member (T)]. - This stay application filed along with the appeal challenges the order of the Commissioner of Customs and Central Excise dated 31-1-2007. In the impugned order, the Commissioner has confirmed demand of Rs. 1,74,64,509/- wrongly taken/availed/utilized Cenvat credit on the inputs service received on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to take input service credit even in respect of those input services which are not of the same category as that of output service. 2. The appellants place reliance on the clarification issued by Central Board of Excise Customs vide their F. No. 345/2/2000-TRU dated 29-8-2000. Para-9 of this circular clarifies that even though the Modvat credit was not taken by the manufacturer, since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2002, as they existed prior to the 10th day of September, 2004, and remaining unutilized on that day shall be allowed as CENVAT credit to such manufacturer or provider of output service under these rules, and be allowed to be utilized in accordance with these rules." Relying upon the definitions as contained under Rule 2 in respect of "input service" and "output service", he furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of invoices/bills/challans to the department etc. were sought for from them. The ld. Commissioner has therefore presumed that such invoices etc. were issued prior to 10-2-04. We have also come across the allegations that such invoices do not even bear dates without which no correlation is possible. As the applicant has not made out a case in his favour for total waiver of duty and penalty deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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