TMI Blog2008 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit duty amount of Rs. 13,22,424/- and another sum of Rs. 26,446/-. They have been denied the Cenvat credit in respect of input services which were provided / received at the Depots. The Revenue has considered the factory premises to be the place of removal and the said services are not coming in the purview ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve made out strong case on merits in their favour. Therefore the stay application is allowed by granting waiver of pre-deposit of the amount and staying its recovery till the disposal of the appeal. There shall be no recovery of the amount even after the expiry of 180 days from the issue of this order. The appeal to come up for hearing in its turn.
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