TMI Blog2012 (9) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... service under Rule 2(1) - waiver of pre-deposit granted - ST/1186/2010 - 1216/2011 - Dated:- 23-11-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri B.V. Kumar, Advocate, for the Appellant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. This application filed by the appellant seeks waiver of pre-deposit and stay of recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid services and the manufacturing of the machinery. Hence the show-cause notice and the impugned proceedings pursuant thereto. 2. The learned Counsel submits that the services in question were availed for the purpose of expanding their manufacturing plant and were squarely covered by definition of input service under Rule 2(1) ibid. The learned Counsel has particularly referred to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has quoted from both the judgments in support of the plea that the services availed by the appellants for expanding their manufacturing activity clearly passed the test laid down by the Hon ble High Courts. The learned Counsel has also pointed out that the appellant has paid an amount of Rs. 8,57,049/- towards the demand proposed in the show-cause notice. 3. We have heard the learned SDR al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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