2007 (8) TMI 757

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..... Aluminium Powder Company Limited for waiving pre-deposit and stay of recovery of the penalty imposed on them in the impugned order. The appellant located in Melakottai has installed windmills in Tirunelveli. The appellants pay service tax under the category repair and maintenance on charges incurred for maintaining wind mills. The power generated by the windmills is supplied to the TNRB grid. T .....

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..... towards the duty and cess along with interest thereon besides imposing a penalty of ₹ 5000/- on the assessee. Ld. Counsel appearing for the appellants argued that the power generated with the wind mills was being used in the manufacture of excisable goods and the repair and maintenance service availed to keep the windmills in proper working condition had to be treated as input service of the .....

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..... ious issue which has to be decided after detailed examination of the arguments of both parties at the final hearing stage. The appellants have already paid the service tax and cess demanded. The interest due is not quantified. In the circumstances, I order that there will be waiver of pre-deposit and stay of recovery of interest and penalty imposed on the appellants till the final disposal of the .....

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