TMI Blog2011 (7) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... period involved in the impugned orders is from 10.09.2004 to 31.03.2008 which shows that the substantial portion of the period for which the show cause notices have been issued, is not covered by the Notification No. 41/2007-ST dated 06.10.2007, as amended. As Chartered Accountant submitted that courier services were used for sending brochures and correspondence relating to sales etc. and CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was required to claim refund of the amount of service tax paid on CHA and courier services, under the Notification No. 41/2007-ST dated 06.10.2007 and the appellant has no choice but to claim refund only and cannot take cenvat credit. Since the appellant did not claim refund and utilised the credit of service tax paid by them, the learned Commissioner observes that appellants have failed to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts and it is settled law that service tax is admissible in respect of these services. I find that on merits credit is admissible and observations of learned Commissioner regarding prima facie case being illogical, this a fit case of granting of waiver of pre-deposit. Accordingly, requirement of pre-deposit is waived and stay petition is allowed. 3. Since the learned Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
