2013 (11) TMI 51

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..... e appellant that it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - Prima facie, there is no case for the complete waiver of pre-deposit - the appellant directed to deposit Rs. 1 lakh as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/56690/2013 - Stay Order No. 58237/2013 - Dated:- 8-7-20 .....

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..... being set up. Revenue has denied Cenvat Credit on the ground that Pandal Shamiyana Service is not input service used in the manufacture of final product. 3. Heard both sides. 4. I find that credit has been denied to the appellant by the revenue on the ground that Pandal Shamiyana Service was not used in the manufacture of final Product. On the other hand it is contention of the appellant .....

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