CENVAT credit on housekeeping, canteen, rent-a-cab and advertising services supported a prima facie case for stay and waiver.

CENVAT credit on housekeeping, rent-a-cab, outdoor catering, design and advertising services was treated as prima facie admissible for stay purposes because housekeeping was linked to the statutory requirement of keeping the factory clean for manufacturing operations, rent-a-cab was supported by precedent, and outdoor catering for workers' canteen together with design and advertising services was regarded as falling within the settled scope of input service. On that basis, a strong prima facie case was found and waiver of pre-deposit was granted, with recovery of the disputed demand, interest and penalty stayed pending disposal of the appeals.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in respect of the disputed Cenvat credit on housekeeping, rent-a-cab, outdoor catering, design and advertising services.

Analysis: The disputed credit primarily related to housekeeping services used for keeping the factory neat and clean, which was treated as a statutory requirement connected with manufacturing operations. Rent-a-cab services were considered admissible on the basis of precedent. Outdoor catering services used for canteen to workers were also held to be covered by the settled understanding of input service. Design and advertising services were likewise treated as falling within the definition of input service. On this view, the appellant was found to have a strong prima facie case.

Conclusion: Waiver of pre-deposit was granted and recovery of the disputed demand, interest and penalty was stayed pending disposal of the appeals.

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