2009 (10) TMI 467

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..... on or mis-management as credit available to client. Prima facie case for waiver of pre-deposit made out. Pre-deposit waived and recovery of such amount stayed. - ST/349/2009 - 1585/2009, - Dated:- 26-10-2009 - S/Shri M.V. Ravidran Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri V.J. Sankaran, Advocate, for the Appellant. Shri M. Vivekananda, SDR, for the Respondent. .....

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..... 18-2-2007 and on examination of the agreements came to the conclusion that the activity of the appellant would fall under 'cargo handling services'. We find strong force in the contentions raised by the appellant that the entire process could be revenue neutral as service tax paid by them would be taken as Cenvat credit by M/s. ITC Ltd. We find that the appellant has sought service tax registrati .....

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