2013 (12) TMI 1219

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..... icable to the facts of this case. The applicants are having a good case on limitation also - Stay granted. - ST/349/2010 - Stay Order No. S/101/2012-WZB/C-I(CSTB) - Dated:- 4-1-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri Sanjay Dwivedi, Advocate, for the Appellant. Shri Sanjay Kalra, Appraiser, for the Respondent. ORDER The applicants are seeking waiver of pre-dep .....

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..... by the applicants does not amount to manufacture. 4. We have considered the rival submissions and found that the activity undertaken by the applicants is of job-work following the procedure under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Therefore, the provisions of Service Tax are not applicable to the facts of this case. The applicants are having a good case on limitation also. 5. In vi .....

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