2015 (1) TMI 294

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..... er Archana Wadhwa: It is seen that out of total Cenvat credit of Rs. 15,91,446/-, the appellant has already deposited an amount of Rs. 7,95,723/-. By considering the same as sufficient for the purpose of stay, I dispense with the condition of pre-deposit of balance amount and proceed to decide the appeal itself inasmuch as the disputed issue stand covered by various decisions of the Tribunal as a .....

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..... eramics Ltd. [2012 (25) STR 428 (Kar)]; and 3. Dr. Reddys Lab Ltd. vs. CCE [2010 (19) STR 71 (Tri-Bang)] He has further held that said services of rent a cab were used for annual day function which cannot be held to be in connection with the manufacturing activities. Tribunal in the case of Endurance Technologies Pvt. Ltd. vs. CCE [2013 (32) STR 95 (Tri-Mumbai)] has dealt with an identical situa .....

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..... E Pune [2010 (19) STR 177]. 6. I find that the issues stand duly covered by the above referred decisions laying down that all the activities involved in the present case are Cenvatable credit input services. As such, I set aside the impugned order and remand the matter to the original adjudicating authority for verification of the invoices / bills etc. and to decide the availability of Cenvat cre .....

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