TMI Blog2011 (2) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... al are an activity related to the business and, hence, eligible for Cenvat credit as per the definition of input service given in the Cenvat Credit Rules, 2004 - merely because the invoice has been raised on the head office, the credit cannot be denied to the factory of the assessee - prima facie case has been made out by the assessee for stay of the recovery of the demands towards Cenvat credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise, Pune-III Commissionerate vide notice dated 28-3-2008, proposing to deny the Cenvat Credit on the grounds that since the said services are rendered in the head office and not used in or in relation to the manufacture and/or clearances of the finished goods, the Cenvat credit availed on the services rendered by M/s. P.L. Advisory Services Pvt. Ltd. will not be covered under the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC read with rule 15(2) of the Cenvat Credit Rules, 2004. The party preferred an appeal before the Commissioner (Appeals) who vide order-in-appeal No. P-III/VM/222/09, dated 21-10-2009, rejected the appeal filed by the party and upheld the order of the lower adjudicating authority. The party is in appeal before us against the said order-in-appeal. 3. The main ground urged in the appeal is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Ltd. v. CCE [Final Order No. 247/2009-WZB/AHD., dated 16-1-2009], Rohit Surfactants (P.) Ltd. v. CCE [Stay Order No. 664/2008 - SM(BR) - (PB), dated 16-12-2008], CCE v. Indorama Synthetics (I) Ltd. [Stay Order No. S/149/2009-WZB/C-IV/SMB, dated 19-6-2009] and CCE v. Madhu Steels [Stay Orders Nos. 1158-1160 of 2008, dated 25-11-2008] in support of the above contention. 5. On the other hand, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004. We are of the view that merely because the invoice has been raised on the head office, the credit cannot be denied to the factory of the assessee in the instant case. Thus, a prima facie case has been made out by the assessee for stay of the recovery of the demands towards Cenvat credit, interest and penalty. Accordingly, we grant stay of the recovery of the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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