2014 (1) TMI 959

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of CENVAT credit of over Rs. 26.78 crores denied to them on a large number of services which were claimed to be input services and found to be otherwise by the adjudicating authority for the period from November 2009 to October 2011 and also in respe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat no integral connection was established by the assessee to claim CENVAT credit on any of the services vis-a-vis their business of manufacture and clearance of excisable products. Aggrieved by such findings, the learned counsel for the appellant has submitted that each of the 39 services was covered either by the main part of the definition of 'input service' under Rule 2(l) of the CENVAT Credit....