TMI Blog2015 (1) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant during the impugned period for providing exempted service. In these circumstances, the applicant has made out a strong case for complete waiver of pre-deposit of the entire amount of tax, interest and penalty shall stand waived and recovery thereof during the pendency of the appeal. - Stay granted. - Appeal No.ST/87778/14-Mum - - - Dated:- 9-9-2014 - Ashok Jindal and P S Pruth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranes at Pipavav Shipyard Site. The activity undertaken by the applicant was only fabrication of certain structures and after fabrication the activity of erection and commissioning was taken over by the third party. It is the contention of the applicant that are not liable to pay service tax under the category of erection, commissioning and installation services as their activity of fabrication am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) 4. Cenvat Credit of capital goods is denied to the applicant on the premise that these capital goods have been used by the applicant for providing exempted service during the impugned period. Therefore, they are not entitled to take cenvat credit on these goods. The contention of the applicant is that these capital goods can be used for providing exempted as well as taxable service. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these capital goods, therefore limitation issue may be taken up at the time of final hearing, at this stage applicant is directed to be made some pre-deposit. 6. Considering the submissions made by both the sides and going through the show cause notice prima facie we find that in this case the allegation of suppression has not been alleged against the applicant for taking Cenvat Credit on capit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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