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2015 (5) TMI 664 - MADRAS HIGH COURT

2015 (5) TMI 664 - MADRAS HIGH COURT - 2015 (39) S.T.R. 555 (Mad.) - Waiver of pre deposit - CENVAT Credit - whether the appellant is entitled for the benefit of cenvat credit on the service tax paid by the appellant - Held that:- Following decision of ABB Limited Vs. CCE [2011 (3) TMI 248 - KARNATAKA HIGH COURT] it is held that Tribunal was not justified in ordering the pre-deposit in the manner stated in its order - Partial stay granted. - Civil Miscellaneous Appeal No.532 of 2015 & M.P.No.1 o .....

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tial questions of law: "a. Whether in the facts and circumstances of the case, the Appellate Tribunal was justified in denying cenvat credit on outward transportation charges? b. Whether when there are contra judgments one in favour of the Department in M/s.Vesuvious India Ltd. reported in 2014 (1) ECS (47) (Hc.Kol.) and other judgments in the ABB Limited Vs. CCE, by Hon'ble Karnataka High Court vide judgment reported in 2011 (23) STR - 97 (Kar.) and that same view having been taken by .....

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ction 35D of the Act?" 2. The brief facts of the case are as follows: The appellant, who is a manufacturer of Epoxy, Polyurethane, Zinc and things falling under Heading Nos.3208 and 3814 of the Central Excise Tariff Act, (CETA 1985), have availed service tax paid on freight outward charges, insurance services charges and job charges paid by their job workers for the services rendered at the appellant's customer site during the period November, 2009 to August, 2010. The Department was of .....

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nt preferred further appeal before the Tribunal along with an application for waiver of pre-deposit. 3. The Tribunal, taking note of the averments made, passed an order in the following manner: "CENVAT credit is claimed against outward freight service availed for delivery of goods after clearance. The said service not being directly or integrally connected with any output service or to manufacture, the appellant is directed to deposit ₹ 5,00,000/- (Rupees five lakhs only), within twel .....

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