2008 (10) TMI 52

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....10.2008 certified on 14.10.2008 in Application No E/Stay/261/2008 and Appeal No E/306/2008) Shri N. J. Kumaresh, SDR for the Appellant. Shri M. Kannan, Advocate for the Respondents. [Order per P.G. Chacko, Member (Judicial)] - This application filed by the Revenue (appellant) is for stay of operation of the impugned order After hearing both sides, I am of the view that the appeal itself r....

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....(ii) of the CENVAT Credit Rules, 2004 The learned SDR has reiterated this case of the Department. It is submitted by the learned counsel for the respondents that the issue is no longer res integra. He has cited the following decisions of this Tribunal: - (i) Indian Rayon & Industries Ltd Vs. Commissioner - 2007 (79) RLT 459 (CESTAT-Mum) = 2006 (4) STR 79 (Tri-Mumbai) (ii) Grasim Industries V....

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.... under Rule 2 of the CENVAT Credit Rules, 2004, different Benches of this Tribunal held (in the cases cited by the counsel) that CENVAT credit of the service tax paid on telephone service received by a manufacturer of excisable goods or provider of output service was available to them as credit under the CENVAT Credit Rules, 2004. In some of the cases, the service was received through the staff of....