9911796707
TMI Blog2013 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit of dues are waived - stay granted. - E/1489/2012-Mum - S/1823/12/EB/CII - Dated:- 27-11-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Shri Prakash Shah, Adv. Respondent Rep by: Shri V.R. Kulkarni, Deputy Commissioner (AR) Per: S.S. Kang: 1. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.1,28,02,575/- , interest and penalty. 2. The applicants are engaged in the manufacture of excisable goods as well as engaged in providing taxable output services of Erection and Commissioning'. The case of the Revenue is that the applicants availed credit of service tax on services like labour, erection, installation etc. which are in or in relation for providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the manufacture of final product and clearance of the final product upto the place of removal. Similarly, input service credit is also admissible to provider of output service. The credit of service tax availed in respect of the taxable service which are not used directly or indirectly and in or in relation to the manufacture of excisable goods cannot be utilized for payment of duty at the time of clearance of the goods. The Revenue also submitted that the applicant as a provider of output service can utilize the credit availed in respect of the input services which are used for providing output service. Similarly, the input service credit can be utilized in respect of the service tax paid on the input services which are used in or in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to the facts of this case and therefore appellant can be said to have made out a prima facie case in their favour. Accordingly, the requirement of pre-deposit of amount demanded with interest and penalty is waived and stay against recovery of the same is allowed during the pendency of appeal. 5. This view is followed by the Tribunal in the stay order dt. 6.9.2012 also. In view of this as on the same issue there is waiver of the dues granted by the Co-ordinate Bench of the Tribunal. The pre-deposit of dues are waived for hearing of the appeal and recovery of the same is stayed during the pendency of the appeal. Keeping in view, the amount of duty which is more than Rs.1 crore. Registry is directed to list this appeal for hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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