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2013 (11) TMI 51 - AT - Service TaxEligibility for Cenvat credit - Pandal and shamiyana services - Waiver of Pre-deposit –Whether the appellants are eligible for the Cenvat Credit of service tax paid by them in respect of service tax paid by them in respect of Pandal & Shamiyana Services – Held that:- From the invoices submitted by the appellant that it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - Prima facie, there is no case for the complete waiver of pre-deposit - the appellant directed to deposit Rs. 1 lakh as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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