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2013 (7) TMI 340 - CESTAT CHENNAIStay Application – Waiver of Pre-deposit - Cenvat Credit on Services received – Services used in the manufacturing activity of the applicants - Rent-a-Cab Service was recovered from the employees - Management Consultancy Service was providing consultancy to the company regarding financial management, taking policy decisions of the company – Held that:- Rent-a-Cab Service - Money has been recovered from the employees - Prima facie there is no reason to claim CENVAT credit on such amount – Directed appellant to pre-deposit Rs.10,000/- (Rupees Ten Thousand only) on this count - Management Consultancy Services - No prima facie evidence to show that the payment was services rendered to some other company – No Pre-deposit on this count - Subject to such pre-deposit, predeposit of balance dues is waived for admission of appeal and its collection is stayed during pendency of appeal.
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