2013 (12) TMI 1129

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..... a Chini Mills Ltd. seeking waiver of pre-deposit and stay of recovery of Excise duty amounting to Rs. 3,23,830/- and equal amount of penalty, confirmed by the Commissioner of Central Excise (Appeals). In this case, appellants have availed the Cenvat credit of service tax paid on commercial construction services used by them in the construction of factory premises. Credit was denied to them by way .....

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..... ruction services were used in repair and renovation of the factory. I find that in para 2 of the show cause notice, it is stand taken by the department that commercial construction service was used by the appellant in the construction of factory premises. I am of the view that appellants have strong prima facie case in their favour. Accordingly, I waive the pre-deposit and grant stay against recov .....

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