2013 (11) TMI 606

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...., Jt. CDR ORDER Per Justice G. Raghuram : This application seeks condonation of a delay of 28 days in preferring the appeal. Reasons for the delay are elaborately explained in paragraph 3 to 5 of the affidavit. These reasons, broadly stated, are that the adjudication order dated 10.9.2012 was received by the mail room of the appellant on 18.9.2012 which was forwarded to the legal departme....

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....ent notice to the petitioner of its obligation under this order. 2. Heard the ld. Counsel for the appellant and ld. D.R. for the Revenue. 3. Waiver of pre-deposit and stay of all further proceedings pursuant to the adjudication order dated 10.9.2012 passed by the Commissioner of Central Excise, New Delhi, is the relief sought in this application. The adjudication order is the subject matter ....

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....d; a substantial amount of Rs.18,31,801/- on catering service. According to the petitioner all the four enumerated components classified as advertisement, Event Management and catering by the Revenue comprised legitimate inputs for its generic credit card agency service. The petitioner had also contended before the adjudicating authority, a contention that did not find favour before that authority....

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....rvice to the provision of output service; and that Revenues contention that proportionate Cenvat credit availed should be reversed, is unsustainable. 5. The facts and circumstances in the present case and the applicable law is thus prima facie settled. In so far as the reasoning of the adjudicating authority, with regard to Cenvat credit availed in respect of the petitioners operations with I....