2008 (2) TMI 745

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....y, JCDR, for the Respondent. [Order]. -  The Commissioner has demanded Rs. 1,13,562/- along with Education Cess from the assessee for the period Aug'05 to March'06, under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A(1) of the Central Excise Act/Section 73 of Chapter V of the Finance Act, 1994. He has also raised a similar demand on the assessee for the period Jan'05 to....

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....d under Section 84 ibid. Apart from this jurisdictional issue, ld. Counsel claims prima facie case against the above demand on merits as well. In this connection, it is pointed out that the South Zonal Bench (Bangalore) of the Tribunal has recognized outward transportation of final product from factory to buyer's premises is an input service for Cenvat credit purposes vide India Cements Ltd. v. CC....

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....n the present case for the sake of judicial propriety and consistency. Contextually, ld. JCDR points out that this Bench has rightly followed India Japan Lighting (supra) in the case of IM Gears (P) Ltd. vide Stay Order No. 103/08 dated 1-2-08 and ordered pre-deposit. 2. Ld. Advocate, Shri S. Jaikumar, whose similar case is before this Bench, intervenes and submits that, in the case of Ind....