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2013 (11) TMI 396 - CESTAT CHENNAIWorks Contract - availing cenvat credit on Inputs while opting for composition scheme - Waiver of Pre-deposit – Revenue was of the view that the contractor opted to pay service tax under Works Contract Service by availing the benefit of Notification No.32/07-ST and iron and steel products were used in the construction and civil construction - Held that:- Prima facie the applicant is liable to pay duty on the construction and civil construction - the contention of learned counsel on the applicability of Notification No.32/07-ST would be looked into at the time of appeal hearing - payment made by the applicant is sufficient for waiver of pre-deposit of balance amount of duty along with interest and penalty – Pre-deposit of balance amount of duty along with interest and penalty waived till the disposal – stay granted.
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