2008 (2) TMI 67

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....uthorities have denied to the assessee Cenvat credit on outward transportation of their final products from factory to buyer's premises on the ground that such transportation did not constitute "input service" as defined under Rule 2 of the Cenvat Credit Rules, 2004. The demand is for the period June '05 to May '06. Ld. Counsel for the appellants relies on a circular of the Board, issued on 23-8-0....

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....so submitted that, in view of such reference of the issue to Larger Bench, pre-deposit can be dispensed with. In this connection, ld. Counsel relies on a stay order passed by the Tribunal in Capital Paper Mills (P) Ltd. v. CCE, Meerut, 1995 (77) E.L.T. 412 (Tribunal). Ld. SDR opposes the present application for waiver of pre-deposit on the strength of the findings recorded in the impugned order. ....