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2014 (9) TMI 696 - AT - Service TaxWaiver of pre-deposit - Classification of services - Business Auxiliary Service or repair and maintenance service - development of the infrastructure as agreed upon apart from furniture, fixtures, furnishings and equipment internal maintenance of common areas, maintenance, replacement of capital equipments, etc - Availing Cenvat Credit while availing benefit of abatement Notification No. 1/2006-S.T. - Held that:- The petitioner is the licensee of the premises and expenses are incurred for the upkeep and efficient use of the licensed premises. Prima facie these activities would not therefore amount to provision of Business Auxiliary Services, for or on behalf of IHC. On this analysis, the petitioner has made out a strong prima facie case, in respect of Service Tax assessed on Business Auxiliary Service. Regarding cenvat credit - Held that:- it is asserted that since the credit availed has been reversed though subsequently, the petitioner would be entitled to the benefit of abatement under Notification No. 1/2006-S.T., which was denied by the adjudicating authority. Prima facie case is in favor of assessee - stay granted.
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