2013 (9) TMI 1093

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has been filed against OIA No. SRP/563/VDR-I/2013, dt.13.03.2013. 2. The issue involved in this appeal is regarding admissibility of CENVAT Credit with respect to gardening services and professional charges paid to a practicing Chartered Accountant for handling the drawback related work. 3. Shri H.D. Dave (Advocate), appearing on behalf of the appellant argued that the CENVAT Credit with re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kinariwala, A.R. appearing on behalf of the Revenue argued that the services of practicing Chartered Accountant were availed with respect to the processing of drawback claim which, by no stretch of imagination, can be considered as an activity related to the manufacturing undertaken by the appellant. It was his case that the services may be in the overall business activity of the appellant, but, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y directed that the appellant shall deposit an amount of ₹ 1 lakh (Rupees One lakh only) within eight weeks and report compliance to D.R. CESTAT, by 08.11.2013. D.R. after verifying the compliance, shall put up the file before the Bench on 15.11.2013 for further orders. Subject to payment of the above deposit, there shall be a stay of recovery of remaining amounts till the disposal of appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X