2011 (9) TMI 268

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..... application is to dispense with the condition of pre-deposit of service tax of Rs. 3,57,422/- and penalty of identical amount. The said duty stands confirmed against the appellant by denying them benefit of Modvat credit of duty in respect of courier service, telephone service, maintenance and expenditure service of their consignment agent, availed by them during the period November, 2003 to March .....

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..... ove fact. 3. As against the above plea, the learned SDR appearing on behalf of the Revenue submits that that there is a clear finding by the Commissioner (Appeals) that the appellant is neither manufacturer nor service provider nor ISD registered and as such credit availed by them is not in accordance with law.  4. I find that the dispute relates to factual position. As per the appellant, n .....

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