TMI Blog2011 (4) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... r the goods MS angles, tubes, plates, sections, sheets, channels, bars, etc. would fall under the category of 'tubes and fittings' under 'Capital Goods' is an arguable issue and not free from doubt and eligibility for cenvat credit can be gone into detail only at the time of final disposal of the appeal - Prima facie, the appellant has not made out the case for complete waiver of the amounts invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets, tubes, plates, etc., taken by them as input stage credit and for construction of unipoles, on which advertisements are displayed. It is not in dispute that the appellant is discharging Service Tax under advertisement services. 4. The learned counsel assails the order and seeks waiver of pre-deposit of the amounts involved and submits that unipoles are used for constructing a structure on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 'tubes and fittings' under 'Capital Goods' is an arguable issue and not free from doubt and eligibility for cenvat credit can be gone into detail only at the time of final disposal of the appeal. At this juncture, we find that the appellant has not made out a prima facie case for complete waiver of the amounts involved. In view of this, we direct the appellant to pre-deposit an amount of Rs.15,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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