TMI Blog2010 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ng building to extend the factory constructed in the premises - Service tax was incurred on Telephone Service and GTA Service only in relation to the business activities of the appellants - There is no dispute that the appellants are engaged in the manufacture of Ayurvedic Medicines - The learned Consultant assures to keep the disputed credit in the Cenvat Accounts pending decision in the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed a penalty of Rs. 2000/- (Rupees Two thousand only) under Rule 15(3) of Cenvat Credit Rules, 2004. 2. Moving the application for waiver of pre-deposit and stay of recovery of the above amounts, the learned Consultant representing the appellants submits that the appellants were entitled to the above credit. The credit relating to Construction Service was incurred by the appellants for g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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