- (1.) Challenging the order dated 21-3-2013 passed by the Customs, Excise & Service Tax Appellate Tribunal in Excise Appeal No. E/Stay/55987/2013 in E/55733/2013 & E/Stay/55988/2013 in E/55734/2013, the present appeal has been filed under Section 35C of the Central Excise Act. In the memo of appeal, following substantial questions of law have been proposed :- 1. Whether CESTAT is justified in directing to deposit the 50% of Cenvat credit even after making an observation that "on the basis of the decisions referred towe find a prima facie case in favour of appellant'? 2. Whether Tribunal is justified in directing to deposit 50% of disputed credit thereby taking a contrary and inconsistent stand, in a case where, on the very same issue in other cases, the Tribunal has granted stay/allowed appeal? 3. Whether Cenvat credit taken by Appellants based on Input Service Distributor (ISD) invoices issued by M/s. Parle Products Pvt. Ltd. is deniable on the ground that Cenvat credit can be distributed under Rule 7 of CCR, 2004 only to own units of ISD, in a case where, the Appellants manufacture confectioneries on behalf of M/s. Parle under clause (ii) of Notfn. No. 36/2001-C.E.(N.T.), dated 26-6-2001 and input services were used for sales promotion of confectioneries so manufactured by the Appellants on behalf of M/s. Parle? 4. Whether Cenvat credit of service tax paid and freight paid by M/s. Parle on inward and outward transportation (from the Appellants factory to depots of M/s. Parle) is deniable on the ground that depots of M/s. Parte cannot be the 'place of removal' and that freight charges were not borne by the appellants but M/s. Parle? We admit the appeal on question no. 1 which covers all other questions.
(2.) Heard Sri M.H. Patil, along with Sri Ashok Kumar, learned counsel for die appellant and Sri Ramesh Chandra Shukla for die respondent department.
(3.) Since a very limited issue is involved in the appeal and the facts are not much in dispute, we propose to dispose of the appeal finally which will serve the interest of both the parties.;