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TMI Blog2014 (2) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: P. G. Chacko; These applications filed by the appellant seek waiver and stay in respect of the adjudged dues which include (a) an amount of Rs.1,38,13,503/- being the CENVAT Credit denied for the period from December 2006 to April 2010 and (b) an amount of Rs.56,49,735/- being the CENVAT credit denied for the subsequent period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice' (BAS). In this connection, the learned counsel has referred to the relevant provisions of the agreement (viz., Marketing Agency Agreement dated 29.9.1997). According to the learned counsel, the terms of this agreement clearly disclose the nature of service rendered by FMGIL to the appellant and that the service would squarely be covered by the definition of BAS. 2. We have heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on such technical grounds inasmuch as payment of service tax on the input service by the service provider was not in dispute. The learned counsel, in this context, relied on the following orders of this Tribunal. (a) Imagination Technologies India P. Ltd. vs. Commissioner : 2011 (23) S.T.R. 661 (Tri.-Mumbai) (b) Eupec-welspun Coating India Ltd. vs. Commissioner: 2009 (235) E.L.T. 345 (Tri.-Ahm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit taken on the basis of such documents cannot be denied for want of other particulars. This is the mandate of Rule 9(2) of the CCR, 2004. However, while appreciating this legal position put across by the learned Superintendent (AR), we cannot overlook the citations placed before us. At least one of the cited decisions (Imagination Technologies) is squarely in favour of the service recipient who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. The other citations are also more or less to the same effect. Therefore we are inclined to grant waiver of pre-deposit and stay of recovery against the impugned demands. In this view of the matter, the plea of limitation need not be examined. 4. In the result, the stay applications stand allowed except in respect of CENVAT credit of Rs.2,98,262/- (Rupees two lakhs ninety eight thous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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