2014 (8) TMI 814

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....ri S.K. Mall, Addl. Commissioner (AR) JUDGEMENT Per: M.V. Ravindran 1. This Stay Petition is filed for waiver of pre-deposit of an amount confirmed as in-eligible CENVAT Credit, interest thereof and penalties imposed. 2. The adjudicating authority has come to a conclusion that CENVAT Credit needs to be denied on the ground that the maintenance and repair services provided by authorized....

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....) TMI 359-CESTAT Ahmedabad are directly on the issue. He would also submit that the decisions which are relied today were also placed before the lower authorities. Still the adjudicating authority did not consider the issue in its correct perspective. He would submit that the appellant may be granted waiver of pre-deposit of the amounts involved. 4. Ld. Departmental Representative, on the other....

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....also his submission that the judgment of Hon'ble High Court of Mumbai in the case of Ultratech Cement Ltd is also gainfully referred by him for the proposition that there has to be direct or indirect connection for manufacturing activity. He would also submit that on a similar issue, Mumbai Bench in the case of Mercantile & Industrial Developments Co Ltd - 2011 (21) STR 564 (Tri-Mum) has direc....

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....service, we find that CENVAT Credit is allowed on input services which are used by the manufacturer, whether directly or indirectly, in or in relation to manufacture of final product and clearance thereof. Prima facie, any services rendered during warranty period which are rendered by the manufacturer of the goods, are in respect of final product and are in relation to the manufacture in as much a....