2015 (12) TMI 437

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..... ices availed within the factory in or in relation to manufacture were entitled for Cenvat credit. Prima facie, appellant has made out a case for complete waiver from pre-deposit of the amounts confirmed. Accordingly, it is ordered that there will be stay on the recoveries of the confirmed demands and penalties till the disposal of this appeal. - Stay granted. - E/13797/2013-SM - Misc. Order No. M .....

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..... e that credit of construction services has been correctly availed by the appellant. 3. Ld. AR appearing on behalf of the Revenue defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. As per the definition of input services given in Rule 2(l) applicable at the relevant time all services availed within the factory in or in relation to m .....

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