TMI Blog2014 (1) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the services listed in the 26 services on which service tax credit had been taken and was held to be admissible - Therefore appellants have made out a prima facie case and accordingly the requirement for pre-deposit is waived and recovery is stayed during the pendency of the appeal - Following decision of Navaratna S.G. Highway Prop. Pvt. Ltd. vs. CST [2012 (7) TMI 316 - CESTAT, AHMEDABAD] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,582/- with interest and penalty of Rs.2,000/-. 2. The authorized representative of the appellant submitted that appellant had filed written submission on 8.3.2013 which may be considered and matter decided. The learned Addl. Commissioner (AR) would submit that in the case of Golflinks Software Park Pvt. Ltd. vs. CST, this Tribunal vide stay order No.1095/2012 and in the case of M/s. Millennia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Samhita Storages Pvt. Ltd.: 2011 (270) E.L.T. 33 (A.P.). Ongoing through the two decisions relied upon by the learned Addl. Commissioner (AR) as reproduced above, I find that in both the decisions, the Tribunal s observations was that, the services which were considered in Navaratna S.G. Highway Prop. Pvt. Ltd. were different and not the same. In the case of M/s. Millennia Realtors Pvt. Ltd, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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