2013 (8) TMI 372

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..... seeking waiver of pre-deposit of the demands confirmed against them in the impugned order on account of inadmissibility of the input service credit on the service availed by them for construction of residential quarters/hostels for their employees as same does not qualify under Section 2(1) of the CENVAT Credit Rules, 2004. 2. Ld. Counsel for the applicant submits that although the Hon'ble High C .....

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..... he department only in 2011 at the time of audit, as the applicant has not declare in their returns that this input service credit pertains to construction of residential quarters/hostels for the employees, therefore extended period of limitation can be involved. 4. Heard both sides. 5. Considering the submissions made by the counsel that relying on the decision of this Tribunal in the case of Ma .....

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