TMI Blog2013 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... any service which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as "input service" coming within the purview of Rule 2(1) of the CENVAT Credit Rules, 2004 - The applicant has been able to produce the evidence with regard to the information given to the Office of the Director of Industrial Health and Safety about the numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The learned Advocate appearing for the applicant submits that during the relevant time more than 250 employees were working in the applicant's company. This information has been submitted to the Office of the Director of Industrial Health and Safety by way of letters and enclosures which shows that at the relevant time more than 250 workers were working. Therefore, he prays that on this ground s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in the applicant's Company during the relevant time. Following the judgement in the case of Ultratech Cement (supra), we are of the view that the applicant has made out case for complete waiver of pre-deposit of the dues adjudged in the impugned order. Accordingly, we grant waiver of pre-deposit of the entire amount of duty, interest and penalty and stay recovery thereof during the pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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