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2010 (4) TMI 740 - AT - Service TaxWaiver of pre-deposit - stay of recovery - Cenvat credit - Rule 2 of the Cenvat Credit Rules, 2004 - The demand pertains to inadmissible credit availed by the appellants of service tax paid on various services such as insurance, outdoor catering, health and fitness, event management, house keeping service, etc. - The major input required for provision of services of the assessee is trained manpower such as qualified engineers - The assessee and their personnel are open to risk of allegations of infringing laws relating to patent or condition of contract with clients, etc - Since the service tax relatable to outdoor catering was thus part of the taxable value of the final products, it was held that service tax paid for outdoor catering by the assessee was admissible as input service credit - the eligibility to credit of all these services and the plea of limitation have to be decided after hearing both parties at length at the final hearing stage - the pre-deposit of balance due is waived and recovery thereof stayed pending decision in the appeal
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