2010 (9) TMI 804

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....t. Ms. Sudha Koka, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty amount of Rs. 1,05,370/- demanded by the lower authorities for the month of April 2008. This demand is on account of denial of CENVAT credit on certain taxable....

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....numerated below : S. No. Input Service Amount disallowed in impugned order 1. Computer net working at places other than at factory & Registered Office 7417/- 2. Communication Consultancy 10881/- 3. Annual maintenance of HR etc. 18540/- 4. Bar coding registration annual fee 742/- 5. Pest control at places other than factory & registered....

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....oods (cigarettes) in godowns situated away from the factory. 3. On our part, we find prima facie nexus between such services and the storage of the goods. These services, apparently, would satisfy the essential requirements of input service' to be so classified under Rule 2(l) ibid. In respect of other services, the learned counsel has made an endeavour to show a nexus either with machiner....