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2014 (7) TMI 486 - CESTAT KOLKATAWaiver of pre-deposit - cenvat credit - Repair and Maintenance services - Nexus with the business of the assessee and not welfare activity undertaken by the assessee - Held that:- Applicant is that the repair and maintenance of the garden, pest control and estate maintenance at the factory premises are integral part of the manufacturing activities. The Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. (2009 (8) TMI 14 - SUPREME COURT) denied the Cenvat credit after examining the tests required for entitlement of credit and held that these services have no nexus with the manufacturing activity and hence Cenvat credit is not admissible. The Hon'ble Bombay High Court in the case of Commissioner of Central Excise, Nagpur Vs Manikgarh Cement reported in [2010 (10) TMI 10 - BOMBAY HIGH COURT] observed that expression "relating to business" would qualify an input service, the activity must have nexus with the business of the assessee and not welfare activity undertaken by the assessee. Services are activities relating to manufacture and also in keeping with the statutory orders of the Pollution Control Board, would be examined at the time of appeal hearing at length. Hence, prima facie, the applicant failed to make a case for waiver of pre-deposit of entire amount duty along with interest and penalty. - Stay granted partly.
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