TMI Blog2015 (12) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... turer and in the excise registration and service tax registration for the units, the manufacturer is one and the same. In the case of M/s Cadila Healthcare Ltd., [2013 (1) TMI 304 - GUJARAT HIGH COURT ] even the credit relating to R & D work in respect of product which was ultimately not manufactured at all was held to be admissible. The Hon’ble High Court of Gujarat upheld the decision by the Tribunal. R & D cost is necessarily factored to arrive the sale value of the final product. - Stay granted. - Application No.ST/Stay/26609/2013 In Appeal No.ST/26294/2013 - STAY ORDER No.20420/2015 - Dated:- 3-2-2015 - Mr. Justice G. Raghuram, President And Mr. B.S.V. Murthy, Member(Technical) ORDER Per: B.S.V. Murthy In the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketed. ii) Further such R D cost is factored in arriving at the Sale value of the Finished Goods which are either exported or cleared domestically upon payment of applicable Excise Duty. iii) Tribunal in the case of Jubilant Lift Sciences Ltd., Vs. CCE, Noida (2013 TIOL 1053 CESTAT DEL) held with respect to the demand towards recovery Cenvat credit of service tax paid on input services received in R D Units and distributed to manufacturing Units, the petitioner has a strong prima facie case in view of favorable judgment by the Honble High Court of Bombay in the case of Deepak Fertilizers and Petrochemicals Ltd., Vs. CCE, Belapur (2013 TIOL 212 HC MUM). iv) Tribunal in the case of Wockhardt Ltd., Vs. CCE ST, Daman (201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and service tax registration for the units, the manufacturer is one and the same. In the case of M/s Cadila Healthcare Ltd., [(2013-TIOL-12-HC-AHM-ST)] even the credit relating to R D work in respect of product which was ultimately not manufactured at all was held to be admissible. The Hon ble High Court of Gujarat upheld the decision by the Tribunal. R D cost is necessarily factored to arrive the sale value of the final product. 6. In view of the observations above, we consider that in this case the appeal can be heard without any requirement of pre-deposit. Accordingly, the requirement of predeposit of entire dues is waived and stay against recovery of the dues by the Revenue is granted during the pendency of appeal. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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