TMI Blog2014 (2) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... butable to trading is ordered to be reversed immediately. Therefore, we order the applicant to make a pre-deposit of Rs.1.7 crores in respect of Appeal - Conditional stay granted. - E/00410, 00411/2012 - - - Dated:- 24-7-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri K S Venkatagiri, Adv. For the Respondent : Shri Parmod Kumar, SDR PER : Mathew John The applicant is engaged in the manufacture of computers system and is also engaged in the trading of computers, laptop, printers and other information technology products. The applicant is also a service provider in relation to management, maintenance and repair service, software services etc. They do their manufacturing activity in Pondicherry in respect of that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue was also disputing the eligibility of the credit for the reason that the input services on which credit was taken had no nexus with the manufacturing activity. These two Show Cause Notices were adjudicated by two separate orders against which separate appeals are filed and the present proceedings is for deciding stay petitions filed in the said appeals. 3. Arguing for the applicant, the learned counsel for the applicant submits that they had a total credit of Rs.16.23 crores at Bangalore, out of which, Rs.9.4 was credit not attributable to trading. Out of this an amount of Rs.4.12 crores were transferred to Pondicherry. Therefore, the basic argument is that the exclusion of credit relating to trading was done in Bangalore itself b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aruti Suzuki Ltd. Vs Commissioner of Central Excise, Delhi-III reported in 2009 (240) E.L.T. 641 (S.C.) cannot be applied since that decision was with reference to inputs and input services are intangible as compared to inputs which are tangible. He further submits that the Commissioner has not at all looked into the fact as to which is the service involved and whether it had any nexus. But he concedes these details were not before him without which he could not have considered such aspect. The learned counsel submits that they have enough credit in Bangalore and, therefore, the appeal may be heard without any pre-deposit. He is willing to comply with earmarking a portion of credit as amount not to be utilized during the pendency of appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder consideration is credit taken at Pondicherry. So it is appropriate that the portion attributable to trading is ordered to be reversed immediately. Therefore, we order the applicant to make a pre-deposit of Rs.1.7 crores in respect of Appeal No.E/411/2013. 8. In respect of Appeal E/410/2012, relating ineligible documents wherein full details were not made available, we are of the view that these are curable defects and the matter needs to be examined at length which will be considered at the time of final hearing of the appeal. In respect of argument regarding input services not having nexus with goods manufactured or output service provided we are not very impressed with the argument of Revenue, considering the decision of Hon. Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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