2013 (8) TMI 372

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..... e belief that they were entitled for input service credit was reversed and they availed input service credit – as decided in CCE, vs Manigarh Cement (2010 (10) TMI 10 - BOMBAY HIGH COURT) - the applicant has made out a case on limitation. Waiver of pre deposit – court allowed waiver of pre-deposit – stay granted - application decided in the favour of the assessee. - ST/704/12 - S/73/13/CSTB/ .....

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..... esidential quarters/hostels for their employees. But before that, the decision of this Tribunal in Manigarh Cement vs. CCE 2008 (9) STR 554 was holding the field. As the applicant has taken the credit in March 2009, therefore the applicant was under the bonafide belief that they are entitled for the input service credit. Therefore, show-cause notice in 2011 is barred by limitation; stay be granted .....

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