TMI Blog2014 (8) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] matter remitted back to the tribunal after granting full stay / waiver of pre-deposit - Decided in favor of revenue. - Central Excise Appeal No. 144 of 2013 - - - Dated:- 22-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellant : Mr. A. S. Rao And Mr. J. B. Mishra For the Respondent : Mr. V. N. Ansurkar ORDER P. C. 1. The Revenue has challenged the order dated 05.10.2012 passed on the Stay Application No.E/Stay/2160/10Mum in Appeal No.E/2001/10/Mum. The issue involved in the Appeal was whether the Assessee has availed of the input credit service on the services which have been mentioned in paragraphs 3 and 5 of the order under challenge. The servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for input service credit with regard to rentacar service, though the said rentacar service was rendered at various other places other than the factory and declared warehouse/ depot of the Respondent? (2) Whether the CESTAT was right in holding that the rentacar service has been used by the Respondent herein from their factory to going to the warehouse, factory and depot? (3) Whether the rentacar service amounts to input service as defined under Rule 2(1) of the Cenvat Credit Rules, 2004? (4) Whether the decision of this Court in Commissioner of Central Excise, Nagpur v/s Ultratech Cement Limited reported in 2010 (260) ELT 369 is applicable in the facts and circumstances of the present case? 3. We had put it to the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. Thus, there will be total waiver of condition of predeposit and unconditional stay of recovery of the amount of duty and penalty and which is subject matter of the Appeal before the Tribunal till the hearing and final disposal of the Appeal by the Tribunal. The Appeal is restored back to the file of the Tribunal by quashing and setting aside the impugned order dated 05.10.2012. Upon restoration the Appeal shall be decided on its own merits and in accordance with law and uninfluenced by any earlier reasonings, findings and conclusions. All contentions of both sides on merits of the controversy are kept open. The Tribunal shall not be influenced by any of the findings in the present order as well. We have not touched the merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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