9911796707
TMI Blog2014 (8) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Cenvat credit of Service Tax paid on maintenance of SAP system was taken by the appellant on the basis of an invoice issued in the name of the head office. The appellant has three units and the SAP system was implemented in all the three units. However the whole amount of Service Tax paid of Rs. 2,17,075/- was taken as credit in the appellant's unit and there was no proportionate distributio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was implemented in all the three units and the SAP system facilitated total manufacturing starting from raw material up to the removal of the goods and therefore the observations of the departmental officers that there is no nexus with the manufacture is not correct. However he relies upon the decision of the Tribunal in the case of M/s. TVS Motor Company Ltd. - 2011-TIOL-455-CESTAT-MAD to suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds proportionate credit I find that issue is covered by the decision of the Tribunal cited by the ld. counsel. Under these circumstances, appellant has made out a prima facie case for waiver of pre-deposit and therefore requirement of pre-deposit of the dues is waived and stay petition is allowed during the pendency of appeal.
(Dictated and pronounced in the Court) X X X X Extracts X X X X X X X X Extracts X X X X
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