2011 (11) TMI 767

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....h, Advocate, for the Appellant. Shri J.S. Negi, AR, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These two stay petitions are filed for the waiver of pre-deposit of the following amounts. Rs. 49,84,782/- & Rs. 15,16,265/- under Rule 15 of Cenvat Credit Rules, 2004 read with 11AC of Central Excise Act, 1944. 2. Heard both sides and perused the records. ....

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....n the case of Samsung India Electronics Pvt. Ltd. v. CCE, Noida [2009 (16) S.T.R. 570 (Tri. - Del.)] and specifically refer to Paragraph 9, which is reproduced. "9. So far as the second count of dispute is concerned, the demand in relation to denial of Cenvat credit and that is Rs. 1,49,11,944/-. We have tried to find meaning the input service from its definition under Rule 2(l) of the Cen....

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....g, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." 5. After considering the submissions made by both sides, we find that the issue involved in this case is denial of Cenvat credit of the service tax paid by the se....