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TMI Blog2013 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... redit for payment of taxes on ‘Business Auxiliary Services’ and since at that time they were not registered, CENVAT credit available in their books could not have been utilized. - there is no provision restricting the credit to the person who is registered only. - benefit of credit allowed. Technical inspection and certification services - Held that:- Commissioner has relied upon clause 8.1 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - stay granted. - Appeal No.: ST/3531/2012 - - - Dated:- 1-7-2013 - SHRI B.S.V. MURTHY AND SHRI ASHOK JINDAL, JJ. For the Appellant: Mr. Prakash Shah, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner, (AR) ORDER Per: B.S.V. Murthy; Demand of Rs.2.44 crores have been confirmed with interest and penalties have been imposed on the appellants on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay prior to 18.4.2006. 4. The second demand of more than Rs.84 lakhs has arisen on the ground that the appellants had paid the tax by utilizing CENVAT credit for payment of taxes on Business Auxiliary Services and since at that time they were not registered, CENVAT credit available in their books could not have been utilized. In view of the fact that in the next paragraph, we are going to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has taken same views and one of the decisions cited is the order of this Tribunal in the case of Well-known Polyesters Ltd. vs. CCE, Vapi: 2011 (267) E.L.T. 221 (Tri.-Ahmed.). In view of the above position, we have to take a view that the credit availed is proper. 6. Coming to the last item viz., the demand of service tax of Rs.3,25,902/- on the ground that the appellants had rendered technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1 of the agreement. Therefore, we find that in the impugned order, demand has been confirmed on an activity for which no fee has been charged. 7. The above discussions would show that the appellant has made out a prima facie case in their favour. Accordingly, there will be waiver of pre-deposit and stay against recovery of the balance dues during the pendency of the appeal. (Pronounced and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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