9911796707
TMI Blog2009 (6) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against waiver of pre-deposit of the following amounts. (i) Service Tax of Rs. 56,45,623/-; (ii) Interest under Section 75; (iii) Penalty of Rs. 100/- per day under Section 76; (iv) Penalty of Rs. 1000/- under Section 77; and (v) Equal penalty under Section 78. 2. Heard both sides and perused the records. 3. The confirmation of the Service tax has arisen on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and confirmed the demand of Rs. 47,28,602/- for the period 1-4-2004 to 31-3-2006; and (ii) Rs. 9,17,021/- is towards the services rendered prior to 10-9-2004. He assails the order on limitation as well as on merits. It is his submission that prior to 10-9-2004 they had done only installation or commissioning. 5. The learned JCDR would submit that subsequent to 10-9-2004, the appellant had ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, as they had not availed any input stage credit on inputs or capital goods. The findings of the Adjudicating Authority are very clear to that extent. It is only the input stage services credit has been taken by the applicant. The said Notification does not bar credit on the input services. Prima facie, the demands are not sustainable, on this point. 6.2 As regards the demand of duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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