2012 (7) TMI 194

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..... fied. Therefore, matter remanded back to adjudicating authority to reconsider the issue afresh. - ST/516/2011 - - - Dated:- 11-6-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri Ajay Agarwal, Advocate: for Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.1,77,587/- and of .....

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..... the benefit of Notification No.1/2006-ST for the services rendered by them under the category of Mandap Keeper services. He explained to us that for rendering such services, they have not availed the CENVAT Credit of input/capital goods of input services during the relevant period. He would take us through the statement and the said notification and more specifically to the proviso attached to the .....

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..... o go into issue. 7. We also find that the proviso to Notification No.1/2006-ST, in its correct perspective also indicates that the appellant should not have taken the credit on input or capital goods of the Service Tax paid on input services used for providing such taxable service. This factual aspect can be verified from the records and it is better done by the adjudicating authority. 8. .....

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