2013 (11) TMI 764

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....t. (AR) PER : D M Misra This is an application seeking waiver of predeposit of cenvat credit of Rs. 5,84,949/- and equal amount of penalty imposed under Rule 15 (4) of Cenvat Credit Rules, 2004. 2. At the outset, the ld. Advocate, Shri S. P. Majumdar, appearing for the applicant, has submitted that the applicant has availed cenvat credit during the period from 15.9.2008 to 07.01.2009 on t....

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....o Security Agents Service, Share Registry Service, Renting of Immovable Property Service etc., which were used in or in relation to manufacture of finished goods and/or activity relating to business and hence, eligible to cenvat credit as 'input service'. 3. The ld. A.R. appearing for the Department, has reiterated the findings of the ld. Commissioner (Appeals). 4. Heard both sides and perus....

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....ributed by their Head Office, which are not relevant to the manufacturing unit of the Applicant. We find force in the submission of the ld. Advocate that the availability of credit by the Head Office had not been disputed and hence, when the same has been distributed after being registered as "Input Service Distributor", the same cannot be questioned at the hands of the Applicant Unit, who availed....