2013 (8) TMI 905

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....Bharat Raichandani, Advocates, for the Appellant. Shri Ahibaran, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are arising against Order-in-Original No. 68/2012/C, dated 30-11-2012 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. The appellant, M/s. Indo Rama Synthetics (I) Ltd., Nagpur availed Cenvat credit of Service Tax pai....

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....f penalties. The case was adjudicated vide the impugned order and demand was confirmed along with interest and also by imposing penalties. 3. The learned Counsel for the appellant submits that there is no dispute that Service Tax has been paid on the 'Management, Maintenance or Repair Services' under Section 65(105)(zzg). As per Rule 6(5) of the Cenvat Credit Rules, 2004, it has been provi....

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.... as exempted goods and there is no dispute in this respect. Therefore, as per the provisions of sub-rule (5) of Rule 6 of the Cenvat Credit Rules, 2004, the appellant is eligible for credit. Accordingly, he prays for grant of stay and allowing the appeal. The learned Counsel for the appellant also relies on the following decisions : - (i)      CCB, Nagpur v. Indorama Te....

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.... services falling under Section 65(105)(zzg). From sub-rule (5) of Rule 6 (extracted supra) in respect of the said services, the credit can be availed even if the part of the service is used in relation to manufacture of exempted goods. There is no stipulation that the services should be availed exclusively in the manufacture of dutiable goods. Therefore, there is merit in the appellant's contenti....