2010 (12) TMI 549

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..... - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 4,34,411/- together with interest, confirmed on the ground that it is used in the manufacture of exempted goods namely "Bio-compost fertilizer". Further ground for confirmation is that the invoices were in the name of the Head Office and not in the name of the plant. 2. On hearing both sides, I find that .....

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..... s used in the manufacture of exempted goods or for providing exempted services, does not advance the case of the Revenue prima facie as this was not a ground proposed in the Show Cause Notice. As regards the second ground, I find that this is prima facie only a procedural lapse for which credit cannot be denied. Therefore, I grant waiver of predeposit of the amounts in question and stay recovery t .....

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