2013 (12) TMI 1222

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....ew John The applicant is a manufacturer of footwear and availed the benefit of CENVAT Credit Scheme. The applicant took CENVAT credit on certain input services like Goods Transportation, Courier, Car Hire, Telecom Maintenance, Maintenance and Repair, C&F Agents, Warehousing, Advertising agency, Man-power Recruitment Agency, Security, Hotels, Royalty, Management Consultancy, Chartered Accountant....

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....d, therefore, has no nexus with the manufacturing activity. Therefore, Revenue initiated proceedings for denying the CENVAT credit taken by issuing two SCNs dated 01-11-2010 and 28-07-2011 for two different periods. 4. After adjudication, an amount of Rs.96,71,884/ - for the period Oct. 2009 to Jun. 2010 and Rs.1,22,85,920/- for the period July, 2010 to Dec. 2010 were confirmed along with inter....

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....ribution Centers (RDC) to Retail outlets etc., stay was granted on all the items of services except in respect of tax relating to 'transportation of goods' from RDCs to retail outlets. The total amount involved in such transportation in these two cases will be around Rs.80,000/- only in the present appeals. Considering the precedent order referred to above, we direct the applicant to make a pre-de....