2014 (3) TMI 350

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..... them which is not in dispute. Further if this Tribunal decides in favour of the revenue that the job worker is required to pay service tax then also, the appellant is entitled to take input service credit. In these circumstances, appellant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the requirement of pre-deposit of the impugned demands - Matter remitted back - Decide .....

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..... he job worker. On appeal before the Commissioner (Appeals) the demand was set aside on the premise that the job worker qualifies under Manpower Recruitment Agency Services. The said order of the Commissioner (Appeals) has been challenged by the revenue before this Tribunal which is pending for disposal. On this premise, the show-cause notice has been issued to the appellant for denial of input ser .....

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..... tax then also, the appellant is entitled to take input service credit. In these circumstances, appellant has made out a case for 100% waiver of pre-deposit. Accordingly, I waive the requirement of pre-deposit of the impugned demands. 6. I find that the impugned order is not passed on merits, therefore, I set aside the impugned order and remand the matter back to the Commissioner (Appeals) to deci .....

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