9911796707
TMI Blog2012 (8) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... were engaged in manufacturing of water treatment plant, water treatment chemicals as well as providing taxable services under the category of Maintenance or Repair Services, Erection, Commissioning and Installation and were registered with the Central Excise and Service Tax respectively. During the course of audit, it was observed that the appellant has availed service tax credit during Sep 2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit availed amounting to Rs.3,12,356/- and in the impugned order, demand for cenvat credit availed with interest and penalty under Section 78 of Finance Act, 1994 have been confirmed. 3. The request is for waiver of pre-deposit and stay against recovery of the arrears. Learned counsel submitted that interpretation of the term 'Used' in the definition of input service by the department is wrong an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... water treatment plant. She submits that on merits as well as on limitation, the appellant has a strong prima facie case and therefore, seeks waiver of pre-deposit and stay against recovery of the amounts of duty during the pendency of appeal. 4. I have considered the submissions made by the learned counsel. The department has taken a view that the definition of input service requires a service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be one of interpretation. In this case the show cause notice was issued in 2008 whereas, the period of demand is 2003-2004. Since the question appears to be one of interpretation, the appellant has made out prima facie case in their favour on limitation and accordingly, I consider this to be a fit case for waiver of pre-deposit and grant of stay. Accordingly, the requirement of pre-deposit of du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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