2012 (12) TMI 1039

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..... tion or repairs of a factory premises was covered under input service at the material time - the applicants are able to make out a prima facie case for total waiver of pre-deposit. Therefore, the pre-deposit of dues adjudged is waived and recovery thereof is stayed during the pendency of the appeal - petition allowed.
S K Gaule, Member (T) Appellant Rep by: Shri Rakesh D Kadam, Manager Indirec .....

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..... ngs of the learned Commissioner (Appeal). 5. Undisputedly, the period involved in this case is December 2009 to July 2010 and at the relevant definition of input service at the material time was as under:- "(i) Used by a provider for taxable service for providing and output service, Or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final .....

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