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TMI Blog2007 (5) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Manager had changed his job, he was not in a position to file the appeal within the period and hence there is a delay of 10 days. Having regard to the facts and circumstances of the matter, the delay is hereby condoned. Stay Petition Nos. 904-905/2007 2. Both the applicants, one the company and the other its manager challenge the order of the Commissioner (Appeals) dated 6-10-2006 which had h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansported from factory to depot. The learned Counsel for the appellant contends that as per Rule 2(1) of Cenvat Credit Rules, inputs service includes any service with reference to clearance of final products. He also states that the credit was taken by them only up to depot and not beyond that point and hence taking the same ratio with regard to transportation of goods which was allowed by the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such depot, then the service tax credit should be equally admissible for the appellant. For the time being, I find that the appellants have made out a case for waiver of duty and penalty on the strength of the Board's Circular dated 2-2-2006. 6. Having regard to the facts and circumstances of the matter, no pre-deposit is insisted upon during the pendency of the appeals. The appeals shall com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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