2009 (8) TMI 800

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..... Baig, DR, for the Respondent. [Order]. - The applicant filed this application for waiver of pre-deposit of duty of Rs. 4,06,394.00 and penalty of equal amount. 2. The ld. Advocate submits that the major amount of Rs. 3,67,093.00 is involving in relation to denial of credit on input service on construction of Kisan Shade and Labour Hutment, which is statutory obligation under the U.P. Suga .....

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..... ssion that the construction of Kisan Shade and Labour Hutment would not come within a definition of 'input service' as it is welfare measure. 4. After hearing both the sides and on perusal of the records, I find that the Larger Bench of the Tribunal allowed credit on inputs service in respect of outdoor catering service in canteen of manufacturer. The Commissioner (Appeals) accepted that the .....

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