2012 (8) TMI 851

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..... vice tax. Thus, even if cenvat credit in respect of paint is denied to the appellant’s manufacturing unit, the same would be available to the head office registered as service provider for payment of service tax as erection and installation service. Prima facie, we also find substance in the plea of the appellant that the duty on parts of tower had been paid on the value which included the value of paints. In view of this, we are of the view that the appellant have a strong prima facie case in their favour and hence requirement of pre-deposit of demand of Cenvat credit demand and interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed till disposal of the appeal - Stay granted. - E/807/2012 - Stay Or .....

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..... 011 against which this appeal alongwith stay application has been filed by the appellant. 2. Heard both sides in respect of stay application. 3. Shri Amit Jain, Advocate, the learned Counsel for the appellant, pleaded that though the paint is not used as input for fabrication of parts of towers, duty on parts of towers had been paid on value which included the value of paints, which is clear from the invoices regarding the sale of tower parts issued by the appellant, that in any case, the paint can be treated as an input for the service of erection and installation being provided by the appellant and since the appellant s head office is registered for payment of service tax and they are paying service tax on erection and installation ch .....

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..... e same which could be utilized for payment of service tax. Thus, even if cenvat credit in respect of paint is denied to the appellant s manufacturing unit, the same would be available to the head office registered as service provider for payment of service tax as erection and installation service. Prima facie, we also find substance in the plea of the appellant that the duty on parts of tower had been paid on the value which included the value of paints. In view of this, we are of the view that the appellant have a strong prima facie case in their favour and hence requirement of pre-deposit of demand of Cenvat credit demand and interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed till disposal of t .....

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