TMI Blog2015 (5) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT (Delivered by R.SUDHAKAR,J.) This Civil Miscellaneous Appeal is filed as against the order dated 09.01.2015 made in Misc. Order No.40091 of 2015 in Stay Application No.E/Stay/41455/2014 in Appeal No.E/41055/2014-SM on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai raising the following substantial 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' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o confirmed the demand, thereby rejected the appeal. As against the said order of the Commissioner (Appeals), the appellant 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 twelve weeks and report compliance on 27.3.2015. Subject to deposit, realization of the balance demand shall be stayed during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we pass the following order: (i)On the questions of law raised, we are of the view that the Tribunal was not justified in ordering the pre-deposit in the manner stated in its order dated 09.01.2015; and (ii)Consequently, the order of the Tribunal dated 09.01.2015 is modified to the effect that the appellant shall make a pre-deposit of ₹ 1,00,000/- (Rupees One lakh only) on or R.SUDHAKAR,J. AND K.B.K.VASUKI,J. before 02.06.2015 and subject to such compliance, as stated in the order of the Tribunal dated 09.01.2015, the pre-deposit of balance amount demanded shall remain waived and its collection shall stand stayed during the pendency of the appeal before the Tribunal. In the result, this appeal is ordered in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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