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TMI Blog2012 (12) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... is unable to make out a prima facie case in their favour, thus directed to pre-deposit of Rs.40,000/- within six weeks from today - against assessee. - E/1131/2012 - S/261/12/SMB/C-IV - Dated:- 13-8-2012 - Sahab Singh, J. Aparna Hirandagi, Adv. for the Appellant D.M. Durando, Dy. Commissioner (AR) for the Respondent Sahab Singh, Technical Member 1. The applicant seeks waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the decision in the case of Sterlite Industries (I) Ltd. vs. Commissioner of Central Excise, Pune 2005 (183) ELT 353 (Tri.-LB) wherein input credit of the duty paid on the inputs received by the job-worker was allowed by the Larger Bench. She submitted that the ratio of this decision is equally applicable to the input services used by the job-worker. 4. The learned Dy. Commissioner (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices availed by the job-worker before the lower authorities. In the absence of disclosure of nature of services, it is difficult to conclude about the eligibility of the services to the input service tax credit. I, therefore, find that the applicant is unable to make out a prima facie case in their favour. Therefore, I order pre-deposit of Rs.40,000/- (Forty Thousand only) to be paid within six we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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