9911796707
TMI Blog2011 (11) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... DER [Order per : M.V. Ravindran, Member (J)]. - These two stay petitions are filed for the waiver of pre-deposit of the following amounts. ₹ 49,84,782/- ₹ 15,16,265/- under Rule 15 of Cenvat Credit Rules, 2004 read with 11AC of Central Excise Act, 1944. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is reproduced. 9. So far as the second count of dispute is concerned, the demand in relation to denial of Cenvat credit and that is ₹ 1,49,11,944/-. We have tried to find meaning the input service from its definition under Rule 2(l) of the Cenvat Credit Rules, 2004. The said Rule reads as under : - Input Service means any service :- a. used by a provider of taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on up to the place of removal. 5. After considering the submissions made by both sides, we find that the issue involved in this case is denial of Cenvat credit of the service tax paid by the service provider on behalf of the appellant to their customers of the appellant. It is undisputed that appellant is contractually obligated to their customers for providing repairs and services during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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