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2010 (2) TMI 375 - AT - Service TaxCenvat Credit- the demand of amounts as indicated herein has arisen on the ground that the appellants, who are engaged in the manufacture of ARCS panels, Energy meters, Semi-conductor devices, Solar Photovoltaic cells/modules, etc., had availed credit of common input services and have not maintained separate account for the same as they are manufacturing and clearing goods which are dutiable and which are exempted from payment of duty. Show cause notice dated 4-4-2008 was proposed to demand the amount for the period March, 2007 to January, 2008. Held that- the said restriction of maintaining separate accounts may be only in respect of the inputs and not input services. This proposition requires detailed analysis of the rules and the appreciation of the various case laws which have been cited by the ld. Counsel. In the considered view that the appellant has not made out a prima facie case for complete waiver of the amount confirmed by the lower authorities. Accordingly, direct the appellant to deposit an amount of Rs. 10 lakhs (Rupees ten lakhs only) within a period of four weeks from the date of receipt of this order and report compliance on 22-3-2010. Subject to such compliance, pre-deposit of balance amounts involved is waived and recovery thereof stayed till disposal of the appeal.
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