2010 (1) TMI 344

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..... been demanded from the applicant alongwith interest and equal amount has been imposed as penalty. Held that- Tribunal in precedent decision held in favour of appellant in their favour. Pre-deposit of balance amounts waived. - ST/390/2008-Cus.(BR) - ST/23/2010 - Dated:- 18-1-2010 - S/Shri M. Veeraiyan, Member (T) and D.N. Panda, Member (J) Shri Sameer Agrawal, Advocate, for the Appellant. .....

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..... d also be taken into consideration for determining 20% limit prescribed under Rule 6(3)(c) of the Cenvat Credit Rules prevalent during the relevant time. He also relies on the decision of the Tribunal in the case of BSNL v. CCE, Thiruvananthapuram reported in 2009 (13) S.T.R. 553 (Tribunal) to the effect that restriction of 20% is relevant only in respect of credit taken on input services and not .....

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