2014 (8) TMI 29

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....ppellant : Mr. A. S. Rao And Mr. J. B. Mishra For the Respondent : Mr. V. N. Ansurkar ORDER P. C. 1. The Revenue has challenged the order dated 05.10.2012 passed on the Stay Application No.E/Stay/2160/10Mum in Appeal No.E/2001/10/Mum. The issue involved in the Appeal was whether the Assessee has availed of the input credit service on the services which have been mentioned in paragraphs....

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....tral Excise, Nagpur v/s Ultratech Cement Limited reported in 2010 (260) ELT 369 the Tribunal held that the service availed of by the Assessee, namely, rentacab is entitled for extension of input service credit. In other words, that could be availed of. Therefore, the claim to the extent of Rs. 8,75,107/has been allowed at the stage of hearing of the application for stay/ waiver of predeposit. 2....

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....nder Rule 2(1) of the Cenvat Credit Rules, 2004? (4) Whether the decision of this Court in Commissioner of Central Excise, Nagpur v/s Ultratech Cement Limited reported in 2010 (260) ELT 369 is applicable in the facts and circumstances of the present case? 3. We had put it to the learned counsel that since the Appeal raises these questions and the Tribunal has not dealt with them extensively,....

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....red back to it's file, we have heard the learned counsel only on the point of interim stay / waiver of condition of predeposit. In the facts and circumstances and peculiar to the case of the Assessee we find that a arguable point has been made out. The Tribunal will have to consider the issue of applicability of the judgment of this Court in the case of Ultratech Cement (supra). Therefore, wit....