TMI Blog2013 (12) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that construction services were used in repair and renovation of the factory - it is stand taken by the department that commercial construction service was used by the appellant in the construction of factory premises - appellants have strong prima facie case in their favour - Pre-deposit waived till the disposal – stay granted. - Appeal No. 57036 of 2013 - - - Dated:- 21-5-2013 - Shri Saha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l) of Cenvat Credit Rules. After due process, show cause notice was confirmed by the original authority and in the appeal Commissioner (Appeals) also upheld the order in original. Appellants have challenged the order-in-appeal in this appeal and sought waiver of pre-deposit and stay of recovery of dues confirmed by appellants authority. 2. Heard both sides. 3. I find that Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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