TaxTMI 
TaxTMI 
2018 (8) TMI 68
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.... (Annexure-D) passed in Appeal No.IND-I/189/2007 by the Commissioner (Appeals)-I, Customs & Central Excise, Indore and dismissed the appeal filed by the Revenue. 2. Facts of the case are that respondent - M/s. Vikram Cement are engaged in the manufactures of Cement & Clinker falling under Sub-Heading No.25.23 of the schedule to the Central Excise Tariff Act, 1985 (5 of 1986). They are availing CENVAT Credit facility on inputs capital goods and input services under Rules 2 and 3 of the CENVAT Credit Rules, 2004. On the basis of departmental audit carried out in September, 2005, it was alleged that several input services for which CENVAT Credit has been allowed, would not be eligible for the same and show cause notice was issued. The Or....
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....squarely covered by a decision of the Tribunal in the case of Cadile Health Care v. CCE, Ahmedabad reported in 2010 (17) STR 134 (Tribunal Ahmedabad) and held that denial of credit for these services is not legally sustainable and dismissed the appeal of the Revenue. 4. Shri Prasanna Prasad, learned counsel for the appellant has submitted that one appeal against order passed by the Delhi High Court on 08.03.2017 in the case of Commissioner of Central Excise Delhi-I etc. v. M/s. Space Telelink Limited & another has been filed before the Apex Court and the aforesaid matter is pending, and therefore, till the matter is decided, it cannot be said that the issue has been finally decided by the Courts of law. 5. It is not in dispute that th....
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....elink Limited reported in 2017 (355) ELT 189 (Delhi) by giving following reasons in paragraphs No.6, 7 and 8, which read, as under: - "6. This Court also notices that the Indsur Global Ltd. (supra) decision had cited and relied upon the decision in Eicher Motors Ltd. v. Union of India 1999 (106) ELT 3 (SC) as well as upon the decision in Collector v. Dai Ichi Karkaria Ltd. 1999 (112) ELT 353 (SC). In Dai Ichi (supra), the Court held as follows: - "17. It is clear from these Rules, as we read them, that a manufacturer obtains credit for the excise duty paid on raw material to be used by him in the production of an excisable product immediately it makes the requisite declaration and obtains an acknowledgment thereof. It is e....
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....ble. This submission is fallacious because in Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (1992) 3 SCC 1, the Supreme Court had observed as follows: - "While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between quashing of an order and stay of operation of an order Quashing of an order results in the restoration of the position as it stood on the date of the passing of the order which has been quashed. The stay of operation of an order does not, however, lead to such a result. It only means that the order which has been stayed would not be operative from the date of the passing of the stay order and it does not mean that the sai....