2013 (10) TMI 797

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....upal, AC (AR) ORDER 1. There are two 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 credi....

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....ctober 2011 to March 2012 S. No.   Input Service Availed Service Tax (Rs.) CESS (Rs.) H.CESS (Rs.) Total (Rs.)   1. Audit Fees 300 6 3 309 2.   ISD Distribution 87243   1745   873   89861   3.   GTA-Inward Transportation 251885   5056   2519  ....

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.... for the applicant, Ld. advocate submits that the impugned services have very clear nexus with the manufacturing activity and are specifically covered by the definition of 'input services' at Rule 2 (l) of CENVAT Credit Rules, 2004. The adjudicating authority has relied on the decision of the Hon. Apex court in the case of Maruti Suzuki Ltd. Vs CCE Delhi - 2009 (240) ELT 641 (SC) and CCE Nagpur Vs....

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....that in their own case decided by Mumbai Bench of the Tribunal reported at 2012 (277) ELT 181 (Tri.-Mumbai), the Tribunal had allowed credit on GTA services for outward transportation of goods from the factory to the buyers premises and the arrangement of selling the goods continued to be the same for the present period also and there has been no change in law either. So he prays that the appeals....