TMI Blog2012 (2) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Additional Commissioner (AR) ORDER Per: S.S. Kang The applicant filed this application for waiver of pre-deposit of duty of ₹ 2,59,72,450/-, interest and penalty. The demand is confirmed after denying the credit of service tax paid by the service provider for providing after sales service during warranty period. 2. The credit is being denied on the ground that the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court vide order dated 3.3.2011, after taking into consideration the judgment of the Hon ble High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. reported in 2010 (20) STR 577 (Bom.), set aside the stay order and directed the Tribunal to hear the appeal on merits without insisting on pre-deposit. The applicant also relied upon the stay order in the case of Samsung India Ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Used by a provider of taxable service for providing an output service, or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of outpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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