TaxTMI 
TaxTMI 
2010 (9) TMI 126
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.... interest and penalty was confirmed but on appeal before the Commissioner (Appeals) the input service was allowed following the decision of Jaypee Bela Plant v. CCE 2005 (180) ELT 31 (Trib. - Delhi). Aggrieved from the said order, the revenue is before me. 3. Shri Kishori Lal, SDR appearing on behalf of the revenue submitted that the input service on repair and maintenance of river pump is not admissible to the respondent as the same has been taken by the respondent outside the factory premises and have no nexus with the manufacture of final products. He further submitted that the decision of Jaypee Bela Plant's case (supra) has been challenged before the High Court and the decision is pending although he has admitted that no stay h....
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....Bench does not agree with the decision of a Bench of coordinate jurisdiction, the matter should be referred to a larger Bench. It is a subversion of judicial process not to follow this procedure. In our system of judicial review which is a part of our Constitutional scheme, we hold it to be the duty of the Judges of the Courts and Members of the Tribunals to make the law more predictable. The question of law directly arising in the case should not be dealt with apologetic approaches. The law must be made more effective as a guide to behaviour. It must be determined with reasons which carry convictions within the Courts, profession and public. Otherwise, the lawyers would be in a predicament and would not know how to advise their clients. Su....
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....before me is that whether the input service credit is available to the river pump situated outside the factory premises to draw water which is to be used in captive power plant for generation of electricity which is being used by the respondents in their cement factory or not. Rule 2(l) of the Cenvat Credit Rules, 2004 deals with input service which is reproduced here as under:- "(1) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to settin....