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2014 (2) TMI 920 - CESTAT CHENNAIDenial of Cenvat credit – ISD - Services can be treated as ‘input services' under Rule 2(l) of CENVAT Credit Rules, 2004 OR not - Nexus between services rendered in Corporate Office and RDCs with the manufacturing activity - Waiver of Pre-deposit – Held that:- The services were rendered at the applicant's Corporate Office as Regional Distribution Centers (RDC) - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law - The contention of the ineligibility of credit on the input service credit on transportation from depot to retail outlets by the revenue holds ground - Following decision of asessee's own previous case [2013 (12) TMI 923 - CESTAT CHENNAI], stay was granted on all the items of services except in respect of tax relating to ‘transportation of goods’ from RDCs to retail outlets. - Conditional stay granted.
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