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TMI Blog2010 (6) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... of advertisement on unipoles undertaken. Held that – inputs include all goods except LDO, HSD and motor spirit. Prima facie case made out for waiver of pre-deposit. Pre deposit waived. - ST/885/2009 - 498/2010 - Dated:- 14-6-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri S. Krishnamurthy, Advocate, for the Appellant. Shri M.M. Ravi Rajendr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabricated out of the steel are immovable property and hence, cannot be considered as capital goods. The learned Counsel draws our, attention to the findings of the Commissioner (Appeals). He submits that they are in the business of providing output services under the head "Advertising Services" and are not in the business of manufacturing any item. He also submits that the demand is barred by lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nipoles fabricated and erected by them. We find that definition of "input" under Rule 2(k) of Cenvat Credit Rules 2004, as it applies to the assessee who is providing output service, reads as under "input" means - (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the appellant has made out a prima fade case for waiver of pre-deposit of the amounts adjudged by the adjudicating authority and upheld by the Commissioner (Appeals). The application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. (Pronounced and dictated in the open court) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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