WELSPUN MAXSTEEL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE applicant has taken input service credit on the services of repair, maintenance and manpower recruitment services which are related to tugs and barges which are used for transportation of the goods to the mother vessel at the jetty.

(2.) The learned Counsel for the applicant submits that as held by the Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur v. Ultratech Cement Ltd. - : 2010 (20) S.T.R. 577 (Bom.) : 2010 (260) E.L.T. 369 (Bom.) wherein the Hon'ble High Court held that any service availed for the business of manufacturing of final product, the assessee is entitled for input service credit. Therefore, the impugned demands be stayed till the final disposal of the appeal.

(3.) HEARD both sides. As the decision of the Hon'ble High Court of Bombay shall prevail the decision of this Tribunal and admittedly the decision of the Hon'ble High Court of Bombay is after the decision of this Tribunal. Therefore, we are of the view that the applicant has made out a prima facie case in their favour as these services have been availed by the applicant as manufacturer in the course of their business. Accordingly, we waive the pre -deposit of the entire amount of duty, interest and penalty and stay recovery during the pendency of the appeal.