2012 (11) TMI 70

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....t. Shri S.K. Panda, JCDR, for the Respondent. [Order]. - The prayer in the stay applications is to dispense with the conditions of pre-deposit of demand of duty by denying the benefit of cenvat credit availed in respect of service tax paid on telephone services, courier services and travelling expenses of the employees. The issue involved in both the stay petitions is identical. The lower....

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.... of the company are covered by the definition of input services. Reference is also made to the decision of the Hon'ble High Court of Punjab and Haryana in the case of C.C.E., Chandigarh v. Federal Mogul Goeteze (India) Ltd. reported in 2011-TIOL-650-HC P & H-S.T. - 2010 (17) S.T.R. 182 (Tri.-Del.) held that the service of transportation of the employees to the factory is admissible for cenvat cred....

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....nikgarh Cement - 2010 (20) S.T.R. 456 (Bom.), the issue involved was cenvat credit of service tax paid on various services used in the "residential colony" of the assessee. Admittedly in the present case the service stands used by the applicant in the factory premises for furtherance of the business activities. As such, the ratio of the above decisions cannot be said to be applicable to the facts ....

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....f in respect of decision in the case of Vikram Ispat v. C.C.E., Raigad - 2009 (16) S.T.R. 195 (Tri.-Mumbai) wherein the issue was involved of security services utilized at railway siding. Similar reliance by the learned JCDR in the case of C.C.E., Chennai v. Sundaram Brake Linings - 2010 (19) S.T.R. 172 (Tri.-Chennai), a single member judgment, cannot be appreciated inasmuch as the same is against....