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Sports And Leisure Apparels Ltd Versus Commissioner of Central Excise And Service Tax, Noida

2015 (10) TMI 294 - CESTAT NEW DELHI

Waiver of pre deposit - whether the GTA service availed for transportation of the goods from the factory to the warehouse/retails outlets and various services availed at the retail outlets would be eligible for cenvat credit - Held that:- identical issue was involved in the case of M/s.Cantabil Retail India Ltd. & Ors.(2014 (11) TMI 543 - CESTAT NEW DELHI) and the Tribunal vide stay order observing that it is the warehouse /retail outlet which has to be treated as the place of removal and, there .....

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een set aside by the Hon'ble Chattisgarh High Court vide judgement reported in [2014 (8) TMI 788 - CHHATTISGARH HIGH COURT]. In view of this, following the Tribunal's judgement in the case of M/s.Cantabil Retail India Ltd. & Ors. (supra), we waive the requirement of pre-deposit of cenvat credit demand, interest and penalty for hearing of the appeal and stay the recovery thereof till the disposal of the appeal. - Stay granted. - E/Misc.55764/2014 & E/Stay/53018/2014, Appeal No.E/52592/2014-EX(DB) .....

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was sold to the customers and the remaining quantity was transported to the retail outlets for sale. In addition to the readymade garments, other items - footwears, leather bags and belts, caps, perfumes, sunglasses, artificial jewellery, etc. purchased by the appellants from the various sources are also traded from the retails outlets. The appellant availed the Goods Transport Service for transportation of the finished goods cleared by them from their factory to the warehouse and from warehous .....

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cause notice, the appellant have already reversed proportionate cenvat credit in respect of the input services in proportion to turnover of their trading activities. The dispute is only in respect of the input service which were availed for transportation of the goods from the factory to the warehouse and warehouse to the retail outlets and various other services as mentioned in the show cause notice availed at the retail outlets which were not attributable to the trading activities. The Commis .....

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factory which is the place of removal. Besides this, he also observed that the various services availed at the retail outlets have no nexus with the manufacturing activities. Against this order of the Commissioner, this appeal has been filed along with stay application. 2. Heard both the sides. 3. Shri Amit Jain, ld.Counsel for the appellant pleaded that an identical issue was involved in the case of M/s. Cantabil Retail India Limited & Ors. Vs. CCE, Delhi-I in respect of which the Tribunal .....

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04.2014 had ordered pre-deposit by relying upon the Tribunal's final order in the case of Ultra Tech Cement Vs. CCE, Raipur reported in 2014-TIOL-478-CESTAT-DEL and this order of the Tribunal has been affirmed by the Punjab & Haryana High Court and also by the Apex Court, in respect of the appeal filed against the Tribunal's final order in the case of Ultra Tech Cement Vs. CCE, Raipur (Supra), the Hon'ble Chattisgarh High Court has set aside that order vide judgement reported in .....

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