2008 (9) TMI 180

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..... kur, JCDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. The applicant filed these applications for waiver of pre-deposit of duty. The demand is confirmed after denying the credit in respect of service tax paid on Rent-a-cab service, Air-travel agent's service, Chartered Accountancy & company secretary services, Construction service, Commission agent's service, .....

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..... same were not used in or in relation to the manufacture of final products whereas adjudicating authority given a finding of the fact that the same are used in or in relation to the manufacture of the final products. In these circumstances, pre-deposit of duty is waived and stay petition is allowed. The total amount of credit which is denied, is less than Rs.10 lakhs. Hence the  Registry is d .....

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