TMI Blog2012 (5) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... remium on vehicles is concerned the applicant has admitted that the vehicles are used for transportation of inputs and capital goods except in case of one vehicle. pre-deposit of service tax, interest and penalty is waived - E/1608/2010-Mum - S/95/WZB/2011/SMB/C-IV - Dated:- 22-7-2011 - S K Gaule, J. For Respondent:Shri Y K Agarwal, SDR Per: S K Gaule: The applicant filed this appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in the grounds of appeal. I have perused the grounds of appeal the applicant/appellant submitted that Commissioner (Appeals) failed to observe that the bills of mobile phones were raised by Telecom Company in appellants'/applicants' name and which are used for business purpose. The insurance premium paid was used for transportation of inputs/capital goods and outward transportation upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) held that the definition of the term input service is very wide and covers not only services, which are directly or indirectly used in or in relation to the manufacture of final products but also includes various services used in relation to the business of manufacture of final products, be it prior to the manufacture of final products or after the manufacture of final products. The input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered in the instant case CENVAT credit in the case of Mobile has been allowed as per Board's Circular. Since the stay is only being decided at this stage, and the case is prima facie in favour of the applicant. In these circumstances, the pre-deposit of service tax, interest and penalty is waived and recovery thereof stayed during the pendency of the appeal. (Dictated in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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