Prima facie business nexus supports CENVAT credit relief, with only the rent-a-cab component attracting a limited deposit.

Prima facie CENVAT credit linked to helicopter management, maintenance and repair service was treated as business-related because the helicopter was shown as a business asset and used for official travel, so no pre-deposit was directed on that component. Credit on rent-a-cab service was not accepted in full at the interim stage where part of the amount was recovered from employees, so a limited pre-deposit was ordered for that component. Credit on management consultancy service was also treated as prima facie business-related because there was no material showing it was rendered for another entity or unrelated to the appellant's business, so no pre-deposit was directed on that count.

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Issues: (i) Whether, for purposes of pre-deposit, CENVAT credit on helicopter management, maintenance and repair service was prima facie admissible; (ii) whether CENVAT credit on rent-a-cab service was prima facie admissible; and (iii) whether CENVAT credit on management consultancy service was prima facie admissible.

Issue (i): Whether, for purposes of pre-deposit, CENVAT credit on helicopter management, maintenance and repair service was prima facie admissible.

Analysis: The helicopter was reflected as an asset in the balance sheet and was treated as connected with business operations, including use by the Managing Director during official travel. On a prima facie view, the service was considered to have business utility.

Conclusion: Prima facie, no pre-deposit was directed on this count.

Issue (ii): Whether, for purposes of pre-deposit, CENVAT credit on rent-a-cab service was prima facie admissible.

Analysis: Part of the amount recovered from employees was not regarded as eligible for credit on the recovered portion. The service, to that extent, did not justify full credit at the interim stage.

Conclusion: Pre-deposit of Rs. 10,000 was directed on this count.

Issue (iii): Whether, for purposes of pre-deposit, CENVAT credit on management consultancy service was prima facie admissible.

Analysis: The invoices were not brought on record, but there was no prima facie material to show that the consultancy was rendered for any company other than the appellant or that it was unrelated to the appellant's business.

Conclusion: No pre-deposit was directed on this count.

Final Conclusion: The appellant was granted partial relief at the interim stage, with pre-deposit confined only to the rent-a-cab component.

Ratio Decidendi: Where the available material shows prima facie business nexus, credit-related pre-deposit may be waived, but any recovered portion lacking such entitlement can still justify a limited deposit direction.

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