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TMI Blog2014 (9) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... gned in the appeal, Cenvat credit of Rs. 31,10,48,354/- availed by the petitioner was disallowed and directed to be recovered; Cenvat credit of Rs. 2,32,560/- availed, was upheld as legitimate; Rs. 6,56,15,007/- and Rs. 13,58,183/- reversed by the petitioner were appropriated and adjudicated towards the Cenvat credit disallowed; and interest and penalty as stipulated were ordered to be recovered. 2. The disallowance of Cenvat credit is in respect of seven broad categories and the respective disallowed amounts in relation to each category : (a) Credit in respect of 16 input services used in construction of the airport; such as consultancy service for construction of the airport and the passenger terminal buildi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was provided not by the appellant but by another corporate entity (Rs. 31,04,102/-); and (g) credit on Volvo chassis, also used by another corporate entity and not by the petitioner and in the context where vehicles are specifically excluded in the definition of input (Rs. 13,87,282/-). 3. Insofar as input services disallowed under category (a) above, it is the case of the petitioner that as these services have a nexus with the eventual output taxable services provided by the petitioner, comprising a bouquet of taxable services as Cenvat credit was legitimately availed. Per contra it is the case of Revenue that since these input services have a clearly proximate and direct nexus with commercial or industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Notification No. 1/2006; the dispute on this aspect is of Rs. 2.04 crores. 5. Prima facie, the petitioner appears to have an arguable case in relation to the quantum of Rs. 10,81,22,098/- i.e. in respect of the 16 input services pertaining to the construction of the airport. These services appear to have a more direct and proximate nexus to construction of the airport than to the eventual output service provided from the completed airport, by the petitioner. 6. On the aforesaid analysis and taking a holistic view of the matter, for the nonce we are inclined to grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned adjudication order, on condition that the petitioner-appellant remits an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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