2015 (3) TMI 74

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....nt has filed this application for waiver of predeposit of duty of Rs. 5,27,731/- along with interest and penalty. 2. The facts of the case are that the applicant has availed input service credit on various services such as communication expenses, outward courier, housekeeping service, security service, cargo handling services, advertisement service, manpower recruitment agency service etc. The ....

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....ral to the manufacture of the final product. She relied on the decision of the Tribunal in the cases of Amalgamations Repco Ltd. Vs. CCE, Chennai - 2013 (31) STR 370 and KPGM Vs. CCE, New Delhi - 2014 (33) STR 96. She prays for waiver of predeposit of entire dues during the pendency of the appeal. 4. On the other hand the learned AR for Revenue reiterates the findings of the lower authorities a....

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....bunal in the case of Amalgamations Repco Ltd. (supra), as relied upon by the learned Advocate, is for the period prior to Notification No.17/2009-ST and the case law would not be applicable to the facts of the present case. 5. After hearing both sides and on perusal of the records, I find that the applicant is a manufacturer of computers and they are paying central excise duty and are availing ....

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....stratively and not exhaustively as comprising inter alia the enumerating services. A restriction has been incorporated on the availment of Cenvat credit only with effect from 1-4-2011 (subsequent to the period in dispute in this appeal). 22. On the aforesaid analysis, we are of the considered view that Cenvat credit availed by the appellant for common area management, maintenance or repair serv....