TMI Blog2014 (4) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... , applicant has made out a case for waiver of predeposit on account of payment made by them utilizing their CENVAT credit account. Manpower recruitment and supply agency service - Held that:- Towards the demand under the category of ‘manpower recruitment and supply agency service’, we find that applicant has only reimbursed salary portion which has been paid by their foreign counterpart is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. R.K. Singla, Commissioner(AR) ORDER Per: Ashok Jindal The demand of service tax of Rs.9,42,20,524/- along with interest and various penalties under Finance Act, 1994 has been confirmed against the applicant. 2. The demand of Rs.8,87,24,524/- pertains to construction of complex services . The applicant is engaged in the activity of construction of complexes and they are regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity does not amount to manufacture but once duty on final product has been accepted by the Department then the credit taken by the assessee cannot be denied. Therefore, as per the said decision, applicant has made out a case for waiver of predeposit on account of payment made by them utilizing their CENVAT credit account. 4. Towards the demand under the category of manpower recruitment a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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