2010 (6) TMI 365

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..... - credit taken is regular - Held that: - applicant could be treated as input service and therefore, the applicant has made out a case for waiver of pre-deposit of the dues - disposal of the appeal - E/735/2010-SM(BR) - 233/2010-SM(BR)(PB) - Dated:- 25-6-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri Ram Chander Chaudhary, Advocate, for the Appellant. Shri R.K. Gupta, .....

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..... ng to Rs. 2,20,320/- in respect of credit taken on the Service tax paid by M/s. Kapsons Associate Pvt. Ltd. and also upheld the penalty of Rs. 2,20,320/-. 3. Learned Advocate for the applicant submits that the loan was arranged using the services of Kapsons Associates Pvt. Ltd. and the loan amount was used in their business activity and the term input service' is wide enough to cover the service .....

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