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2014 (5) TMI 612 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - Creative and art work services - Publication of magazine - Held that:- In the case of creative and art work service and garden maintenance services, there can be some doubt regarding eligibility.. However, at this stay stage, the benefit should go to the applicant. In the case of foreign exchange marketing services, I am of the view that this is related to procurement of inputs and marketing of their final products and has close nexus with the manufacturing activity and business. The amount relating to this service is the major amount disputed. Considering overall facts and circumstances, including the case laws, I waive the requirement of predeposit of dues arising from the impugned order for admission of appeal and there shall be stay on collection of such dues during pendency of the appeal - Stay granted.
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