9911796707
TMI Blog2009 (8) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ases, that also on the requirement of the customer of the applicant and Service Tax paid on such services is eligible as Cenvat credit - inputs have to be interpreted in the light of requirements of business activities. We find that the applicant has made put a prima facie case for the waiver of the pre-deposit of the amounts involved - Decided in favour of the assessee - E/905/2008 - 1069/2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ten thousand only) under Rule 15(3) of the Cenvat Credit Rules, 2004. 2. Heard both sides and perused the records. 3. The confirmation of demand has arisen on the ground that the applicant has availed ineligible Cenvat credit on the services rendered by C F agent. It is submitted that the C F agent undertakes an operation of cutting the Rebars in the premises and for such processing activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the issue is now squarely covered by the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. and Others v. CCE, S.T. as reported at 2009-TIOL-830-CESTAT-BANG-LB = 2009 (15) S.T.R. 23 (Tri.-LB). He would draw our attention to the Paragraphs 15 and 24 of the said order of the Larger Bench. It is his submission that the ratio has been laid down that any activity is in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inition of input service would define that how cutting of the Rebars which is done in accordance with the terms. 6. On a careful consideration of the issue, we find that the issue which is in dispute is whether the activity of cutting the Rebars as done only in some cases, that also on the requirement of the customer of the applicant and Service Tax paid on such services is eligible as Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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