2009 (11) TMI 728

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..... for the Respondent. ORDER Heard. 2. The applicants challenge the order dated 18th February, 2009 passed by the Commissioner (Appeals) whereby the appeal filed by the applicants has been dismissed. The said appeal was filed against the order passed by the Asstt. Commissioner on 1st December, 2008, whereby the Asstt. Commissioner had disallowed the Cenvat credit amounting to Rs. 1,18,977/- and ha .....

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..... licants to be provider of output service. Rule 2(a)(B) clearly provides that, the 'capital goods' means, motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of Section 65 of the Finance Act. As regards Rule 2(k), the same defines the 'inputs' and clause (ii) specific .....

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..... and penalty amount till the disposal of the appeal. The total duty amount of Rs. 1,33,101/- (Rupees one lac thirty-three thousand one hundred and one only) to be deposited within a period of eight weeks from today. Subject to compliance of the requirement of the deposit, as above, recovery of the penalty and interest shall stay during the pendency of the appeal. Application stands disposed of acc .....

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