TMI Blog2014 (5) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, including the case laws, I waive the requirement of predeposit of dues arising from the impugned order for admission of appeal and there shall be stay on collection of such dues during pendency of the appeal - Stay granted. - ST/41361/13 - MISC ORDER No.42365/2013 - Dated:- 27-9-2013 - Shri Mathew John, J. For the Appellant : Shri G. Krishnamurthy, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT 1. Applicant is a manufacturer of excisable goods who imports their main raw material, namely, copper concentrate and also export their final products viz. copper cathode and copper rod. During the period, April 08 and September 10, they had taken Cenvat credit on the following items namely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs CCE Cus. Aurangabad - 2010 (20) STR 68 (Tri.-Mumbai) wherein it was held that maintenance of garden would qualify as an input service. 4. In the case of creative and art work service, he submits that the magazine YAGNA was being published as part of corporate social responsibility. Therefore, it has to be considered as an activity relating to their business. 5. As regards, foreign exchange marketing analysis services, he submits that since most of their raw materials are imported and most of their products are exported, they have to keep very close watch on the foreign exchange rates and, without this service, they cannot do their business and this is also an activity in relation to procurement of raw material and also in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Cadilla Health Care relied upon by Revenue Cenvat credit is allowed in respect. Interior decorator, Commercial and Industrial Construction services, Repair and maintenance of copier machine, air-conditioner, water cooler, etc. were allowed. 9. In the case of creative and art work service and garden maintenance services, there can be some doubt regarding eligibility because of contrary decisions. However, at this stay stage, the benefit should go to the applicant. In the case of foreign exchange marketing services, I am of the view that this is related to procurement of inputs and marketing of their final products and has close nexus with the manufacturing activity and business. The amount relating to this service is the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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