TMI Blog2009 (11) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 had ordered recovery of the said amount along with Edu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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) specifically provides that, the input means, all goods, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 accordingly. 4. To come up for reporting compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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