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TMI Blog2020 (6) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri G Jha, Superintendent (AR) ORDER RAMESH NAIR The issue involved is that whether the appellant is entitle for Cenvat Credit in respect of Advertisement service and Storage/Ware housing service which are used for end product i.e. paint. The appellant is manufacturing intermediate chemicals Phthalic Anhydride which is intermediate product for their own another unit for manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICHERRY reported as 2010-TIOL-622-CESTAT-AMD. He also relied upon the judgments in the case of CASTROL INDIA LIMITED vs COMMISSIONER OF CENTRAL EXCISE, VAPI- 2013 (30) S.T.R. 214(TRI.-AHMD.). 04. Shri. Govind Jha, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 05. Heard both the sides and perused the records. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as allowed in that case on the following grounds:- "The combined reading of the Rule 7 and the clarificatory circular dt.23/8/2007 hereby shows that there are only two restrictions regarding the distribution of the credit. The first restriction is that the credit should not exceed the amount of Service Tax paid. The second restriction is that the credit should not be attributable to services use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are entitled to the credit in the present case. As such, the requirement of predeposit is waived and the impugned order is set aside and the appeal is allowed.
06. In view of the above settled position, I am of the view that the appellant have rightly taken the credit. Hence, the impugned orders are set aside. Appeals are allowed.
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