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2013 (12) TMI 1222 - CESTAT CHENNAIDenial of cenvat credit on various services – Waiver of Pre-deposit – Held that:- The main disputed services are, services like Man-power and Recruitment Agency, Management Consultants, Royalty Services etc. - Relying upon M/s BATA INDIA LTD Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III [2013 (12) TMI 923 - CESTAT CHENNAI] - for services of Man-power Recruitment Agency, Management Consultants, Royalty Services, transportation of goods from Regional Distribution Centers (RDC) to Retail outlets etc., stay was granted on all the items of services except in respect of tax relating to ‘transportation of goods' from RDCs to retail outlets - The total amount involved in such transportation in these two cases will be around Rs.80,000/- only in the present appeals - the applicant directed to make a deposit of Rupees Eighty Thousand as pre-deposit – stay not granted.
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