2013 (10) TMI 797

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o stay petitions in two different appeals filed by the same applicant being considered in this proceeding.The issue involved in both the appeals is same. The first appeal is pertaining to the period April 11 to September 11 and the second appeal relates to the period October 11 to March 12. By the impugned order, the applicants have been denied cenvat credit on input services as under :- Service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ISD Distribution 87243   1745   873   89861   3.   GTA-Inward Transportation 251885   5056   2519   259461   4.   GTA -Outward Transportation 184739   3696   1847   190282   5.   Manpower Supply 223520   4476   2238   230234   6.   Security Service 47331....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Delhi - 2009 (240) ELT 641 (SC) and CCE Nagpur Vs. Manikgarh Cement Works- 2010 (18) STR 275 (Tri.-Mumbai). Ld. Advocate points out that the above cases relates to inputs and not to input services. Inputs are tangible goods and input services are intangible and therefore the degree of nexus that can be proved for inputs will be on a different footing as compared to input services. He points out to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nge in law either. So he prays that the appeals may be admitted without any pre-deposit. 5. Opposing the prayer, the Ld. AR for Revenue reiterates the findings of the Commissioner (Appeals). 6. I have considered the submissions on both sides. I agree with the argument of Ld. Advocate that the degree of nexus cannot be proved in respect of input services with manufactured products cannot be of th....