2016 (7) TMI 721

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....ollowing order: "..... Under Rule 3 of Cenvat Credit Rules 2004 in respect of input service, credit is admissible to a manufacturer or a service provider unlike the case of inputs where the receipt of inputs in the factory is required. For input services there is no requirement that it should be received in a particular place for availment of credit. One of the main objections in this case is that the services were received in R&D unit and there was no manufacture of excisable goods or provision of output service in the R&D unit. There is no dispute that R&D units belong to the same manufacturer and in the excise registration and service tax registration for the units, the manufacturer is one and the same. In the case of M/s. Cadila Health....

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....ispensing of pre-deposit are: (a) prima facie case, (b) balance of convenience, and (c) irreparable loss; 2) Interim orders ought not to be granted merely because a prima facie case has been shown; 3) The balance of convenience must be clearly in favour of making of an interim order and there should not be the slightest indication of a likelihood of prejudice to the interest of public revenue; 4) While dealing with the applications, the twin requirements of consideration i.e., consideration of undue hardship, and imposition of conditions to safeguard the interests of revenue must be kept in view; 5) When the Tribunal decides to grant full or partial stay, it has to impose such conditions as may be necessary to safeguard the interest....