TMI Blog2008 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ments - It is the revenue’s case that one of the establishment is manufacturing goods, which is not final product, but is captively used – in similar case earlier, tribunal waived pre-deposit - applicants submitted that the Commissioner (Appeals) has dismissed their appeal for non-compliance of the stay order – case is remanded to Commissioner (Appeals) to pass an order on merits - ST/144-145/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on such input services at head office and distributed the same during the period March to October, 2005 to various establishments. One of the establishment where the service tax was distributed, was at Turbhe. It is the revenue's case that the Turbhe unit to which input stage service tax was distributed is manufacturing electrolytic manganese dioxide (EMD), which is not final product, but is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be no revenue implication. We, therefore, grant the prayer for waiver of pre-deposit and stay recovery of the amounts in question pending the appeal without expressing any prima facie view on the merits of the demand." We are of the considered view that the issue in this case also needs waiver of the pre-deposit of amounts involved. 4. At this stage ld. counsel for the applicants subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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