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2013 (10) TMI 907 - AT - Service TaxWaiver of pre deposit - Held that:- Tribunal in the case of BASP Industries (2011 (6) TMI 389 - CESTAT, MUMBAI) has allowed cenvat credit of service tax paid on telephone installed and in the case of Hindustan Zinc Ltd. (2009 (4) TMI 129 - CESTAT, BANGALORE) allowed cenvat credit of service tax paid on security services provided in colony security, transport services for employees etc. In these circumstances, I find that the applicants are able to make out a prima facie case for total waiver of pre-deposit. Therefore, pre-deposit of the dues adjudged is waived and recovery thereof is stayed during the pendency of the appeal - stay granted.
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