2013 (8) TMI 417

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..... - prima facie there is a case in favour. Stay application – waiver on pre deposit is allowed – stay granted in the favour of the assessee. - ST/400/2011 - 789/12 - Dated:- 3-12-2012 - P G Chacko And Mathew John, JJ. For the Appellant : Shri Raghavan Ramachandran, Adv. For the Respondent : Shri D P Naidu, SDR Per: P G Chacko: This stay application is directed against demand .....

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..... not fall within the ambit of the above definition prior to its amendment dated 16.05.2008; and (c) Assuming that the appellant is liable to pay service tax in the 'reverse charge mechanism' under Section 66A of the Finance Act, 1994, CENVAT credit of any amount of tax paid on such service would be available to them inasmuch as the appellant has paid duty of excise to the tune of Rs.2 crores .....

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..... red to the appellant constitute a subsidiary functioning. We are not impressed with the findings of the adjudicating authority to the effect that the appellant received services from a "scientific or technical institution or organisation". The plea of revenue neutrality has not been successfully rebutted. In the event of the appellant paying service tax, they can claim CENVAT credit thereof and ut .....

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