2013 (11) TMI 706

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... recovery against duty demand of Rs.53,626/- and equal amount of penalty confirmed by original authority. The issue involved in the appeal is whether the Cenvat credit of service tax availed by the appellant on the input services viz. housekeeping services used for hospitals, guest houses and Director's bungalow and club is admissible under Cenvat credit Rules. Revenue had denied the benefit of Ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hese services used outside the factory and therefore the applicant does not have strong case for waiver of pre-deposit. Accordingly, I direct the applicant to deposit the entire Cenvat credit amount within four weeks and report compliance on 1st July 2013. On due compliance, there shall be stay and its recovery of penalty is stayed till disposal of the appeal. (Dictated & pronounced in open Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X