TMI Blog2014 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter. In view of the decisions of this Tribunal in this regard, since the jurisdiction itself is in dispute, the applicant has made out a strong case for grant of stay. The other issue relating to the eligibility to the credit can be gone into only once the jurisdiction issue is resolved, which can be done at the time of hearing of the appeal. - Stay granted. - E/86490/2013-Mum - Stay Order No. S/1180/2013-WZB/C-II(EB) - Dated:- 11-11-2013 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri Prasad Paranjape, Advocate, for the Appellant. Shri Shobha Ram, Commissioner (AR), for the Respondent. ORDER The appeal and stay petition are directed against Order-in-Original No. Belapur/64-65/Bel-I/R- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules. Aggrieved of the same, the appellant is before us. 3. The ld. Counsel for the appellant submits that as far as the services specified in sub-rule (5) of Rule 6 is concerned, the Rule itself provided for availing of credit in respect of the certain specified services even though part of such services may be consumed in the manufacture of exempted goods and therefore, so long as the credit is in respect of the services specified in Rule 6(5) of Cenvat Credit Rules, 2004, the appellant can avail the credit thereon and also distribute the same to the duty paying units. It is also the contention of the appellant that though the proposal in the show-cause notice was for denial of Cenvat Credit in respect of the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Revenue has also filed an appeal against the said order inasmuch as the Commissioner while considering the distribution did not take into account the turn over of the medicines got manufactured by the appellant from loan licencee units and since the services rendered by the head office relates to these goods also, their turn over also should have been taken into account. If that is done, the amount of credit that should have been disallowed would be ₹ 4.53 crore as against demand of ₹ 3.62 crores confirmed by the adjudicating authority. Accordingly, he pleads that the appellant should be put to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 The first issue that merits considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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