2012 (8) TMI 168

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..... iability for providing output services of repair, operation and maintenance, erection and commissioning – Held that:- these services are required for providing the output service by the appellant. CHA service was used for importing Water Treatment and Components for Water treatment Plant, which was used for installation or repair and maintenance etc. Similarly, the service of Tour operator and Cou .....

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..... Maintenance or Repair Services, Erection, Commissioning and Installation and were registered with the Central Excise and Service Tax respectively. During the course of audit, it was observed that the appellant has availed service tax credit during Sep 2003 to Se 2004, on input services of Travel Agent, Custom House Agent, Tour operation, Telephone, Insurance and Courier etc and paid the service t .....

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..... of Finance Act, 1994 have been confirmed. 3. The request is for waiver of pre-deposit and stay against recovery of the arrears. Learned counsel submitted that interpretation of the term 'Used' in the definition of input service by the department is wrong and is against the legislative intent. She submits that these services are required for providing the output service by the appellant. For exa .....

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..... s waiver of pre-deposit and stay against recovery of the amounts of duty during the pendency of appeal. 4. I have considered the submissions made by the learned counsel. The department has taken a view that the definition of input service requires a service to be used by a provider of taxable service for providing output service and it has been held that department has not satisfied as to how ce .....

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..... stion appears to be one of interpretation, the appellant has made out prima facie case in their favour on limitation and accordingly, I consider this to be a fit case for waiver of pre-deposit and grant of stay. Accordingly, the requirement of pre-deposit of dues for hearing the appeal is waived and stay against recovery of the same during the pendency of appeal is granted. (Pronounced in the Co .....

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