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2011 (3) TMI 1264 - AT - Service TaxApplication for stay - Demand - outward freight services - Circular No. 97/6/2007-S.T., dated 23-8-2007 - Held that:- Mere pendency of an issue before the High Court itself cannot give a justification for the Tribunal not to look into the matter or adjourn the matter on that ground - High Court in case of Ambuja Cements Ltd. v. Union of India reported in (2009 (2) TMI 50 - PUNJAB & HARYANA HIGH COURT) wherein it was held that relying upon the above-mentioned circular of the Board has held that the service of transportation of goods up to the customer’s door step in case of FOR destination sales, where the entire cost of freight is paid and borne by the manufacturer would be “input service” within the meaning of this term as defined in Rule 2(l) of the CCR, 2004 Regarding time limitation - Held that:- Mere submission that there were different decisions taking conflicting views cannot by itself be sufficient to hold the demand as time barred - no case having been made out for total waiver of amount demanded - Appeallant is directed to deposit 60% of the amount demanded
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