2014 (8) TMI 219

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....ellant : Shri Jigar Shah, Adv. For the  Respondent : Shri S K Mall, AR PER : H K Thakur 1. This stay application has been filed by the appellant for staying the operation of OIO No. VAD-EXCUS-002-COM-045-053-13-14 dated 30.01.2014. The issue involved in these proceedings is whether CENVAT credit of services like document processing charges paid by the appellant is admissible or other....

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....ng manufacturing activities and for conducting appellant's business. He relied upon the following case laws, which were also relied while passing the stay order dated 12.09.2013 in Appeal N. E/12424/2013:-     (a) Deepak Fertilizers Petrochemicals Corporation Limited vs. CCE Belapur - 2013-TIOL-212-HC-MUM-CX     (b) Coca Cola India Pvt. Limited vs. CCE, Pune....

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....4.2011. 4. Heard both sides and perused the case records. The services of document processing are availed by the appellant for processing of export related documents from the place of removal to the point of export and also for claiming of rebate claims from the Central Excise department after export of the goods. It is the case of the appellant that such services are essential for proper flow ....