Customs, Excise and Gold Tribunal – Delhi
Jaypee Rewa Plant vs Commissioner Of C. Ex. on 20 September, 2007
Bench: S Kang, Vice-
ORDER
S.S. Kang, Vice-President
1. After hearing both sides, the appeals are admitted.
The demand is confirmed after denying credit in respect of input service. The credit is availed by the Regional marketing office which was distributed to the manufacturing units. The contention is that the Regional marketing office activity of marketing of goods is in relation to the manufactured goods.
2. In these circumstances, as the service tax is paid by the Regional marketing office and Regional Marketing office is doing the activity of marketing of final product, therefore, the appellants have a strong case. Pre-deposit of duty is waived. The stay petitions are allowed.
(Order dictated and pronounced in the open Court)