TMI Blog2014 (7) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... in Port area etc have been held to be not covered within the scope of 'port services' during the relevant period. Appellant has, prima facie , made out a case of complete waiver of demand with respect to the port services. deposits, already made by the appellant and appropriated by the adjudicating authority, are enough deposit to grant stay on recoveries of the remaining amounts. - Stay granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ₹ 10,81,845/- respectively during the course of proceedings. Besides confirmation of above amounts, the adjudicating authority has ordered payment of interest and also imposed penalties upon the appellant under various provisions of the Finance Act, 1994 and CENVAT Credit Rules, 2004. 2. Shri Jigar Shah (Adv.), Shri Rama Shankar Singh (Dy. CAO.) and Shri Harsh Anarkat (Chartered Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Gateway Terminal Pvt. Ltd. Vs CCE Cochin [2010 (20) STR 338 (Tri-Bang)] iv) Jawaharlal Nehru Port Trust Vs CCE Raigad ST/86676/13-Mum 2.1 With respect to the disallowing CENVAT Credit on input services, ld. Advocate relied upon the following case laws to argue that CENVAT Credit of various input services taken was correctly admissible to the appellant:- i) Toyata Kirl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manikgarh Cement [2010 (20) STR 456 (Bom.)] ii) CCE C Vs Gujarat Heavy Chemicals Ltd. [2011 (22) STR 610 (Guj.)] 4. Heard both sides, perused the records of the case and the case laws relied upon by either sides. On the amount of ₹ 11.31 Crores confirmed by the adjudicating authority, appellant has relied upon the case laws mentioned in Para 2 above wherein Royalty charges, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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