2012 (12) TMI 1039

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..... lekar, Asstt Commissioner (AR) ORDER NO.S/108/13/SMB/C-IV Per: S K Gaule: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Cenvat Credit of Rs. 8,06,719/- and equal amount of penalty under Section 11AC of the Central Excise Act, 1944. 3. The contention of applicant is that the department has denied them Cenvat Credit on service tax paid on construction se .....

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..... p to the place of removal and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, payment of inputs, activities relating to business, such as accounting, auditing, financing, .....

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