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TMI Blog2014 (2) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... tates that the service tax category would be Section 65(105)(r) of Finance Act, 1994, and service would fall under Management Consultancy service. Be that as it may, we find from the Para 24 of the Order-in-Original that the adjudicating authority has proceeded on the ground that M/s The Indian Hotels Company Ltd should not have classified the services under Management or Business Consultancy serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement Consultancy Services and utilized the same for exempted as well as dutiable services rendered by them and hence till 31.03.2008, they are supposed to utilize 20% of the credit and thereafter 6% of the value of the exempted service. 3. Ld.Counsel would draw our attention to the fact that the entire order of the adjudicating authority proceeds on the ground that the service provider M/s The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical issue. 4. Ld. Additional Commissioner (A.R.) would submit that the assessee has not been only availing CENVAT Credit of Management Consultancy services but also various other services which are being used for dutiable as well as exempted services. 5. On perusal of the records, we find that that the invoice raised by M/s The Indian Hotels Company Ltd specifically states that the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-ordinate Bench has granted unconditional stay in these matters. 6. In our view, the appellant has made out a strong prima facie case in their favour, notwithstanding the Stay Orders already passed by the co-ordinate Bench of the Tribunal. 7. In view the foregoing, we allow the application form waiver of pre-deposit of the amounts involved and stay the recovery theirof till the disposal of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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