2008 (11) TMI 200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e services on which Cenvat credit was claimed as input service to examine justifiability thereof in the course of stay hearing. Accordingly, all the three matters were directed to be listed for today. Ld. Counsel submitted a paper book today in respect of all these three appeals and the details of Cenvat credit claimed in respect of various services appeared at pages 167 to 170 of the paper book. The periods in Appeal under respective appeal case numbers are as follows and corresponding demands are depicted as below: Appeal case No. Period Duty demand E/2165/08 April"06 to June'06 Rs. 65,17,991 E/2166/08 July'06 to March'07 Rs.219,05,004 E/2167/08 April'07 to Dec'07 Rs.2,57,59,438 2. Shri Ravi Raghv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n judgments to submit that the canteen services provided enjoy input credit. He further submits that in the similar issues, Tribunal has already looked into the matter in Appeal case No.1106/07 and stay order was passed on 29-5-07 directing deposit of Rs.10 lakhs and that relates to the order-in-original dt. 29-1-07. He also submits that the appellate authority below by order dt. 7-11-07 in terms of order-in-original dt. 30-3-2007 considering that similar nature of cause shall also Cenvat credit, allowed the same to the present Appellant. 4. In view of the aforesaid submissions ld. Counsel prays that although demands appears be of figures running into crores, the appellant deserves lenient consideration for waiver of pre-deposit during p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....est whether claim made by the appellant meets test of law as 'input service'. The term input service defined by Rule 2(1) of Cenvat Credit Rules, 2004 has two limbs. The first limb is in relation to manufacture and the second limb is in relation to activities other than manufacture. When there is a claim of input service, appellant's duty is to satisfy to the authorities below whether the claim is in accordance with law. The appellant's assertion in terms of pages 167 to 170 of the paper book shows that the services in majority of the cases fall under the second limb of the definition of input service. 8. We are of the view that the Cenvat Credit Rule, 2004 is a composite Rule to provide credit in relation to manufacture as well as non-m....