2008 (11) TMI 140

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..... ri R.K. Saini, DR, for the Respondent. [Order]. - The applications are for waiver of pre-deposit of total duty amount of Rs. 3,77,615/- and penalty of Rs. 1,10,000/- representing Cenvat credit of input services such as (i) Outdoor Caterer's Service (ii) vehicle maintenance (iii) Rent-a-Cab service and (iv) services provided for residential colony disallowed and penalties imposed on the appellants .....

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..... respect of repairs/maintenance, civil construction, manpower, recruitment, clearing services provided for residential colony of the manufacturer was held to be admissible. Therefore, all the four services which has been held as not eligible input services have already been held prima facie to be valid input service by the decisions cited supra. Therefore, the applicants have made out a strong prim .....

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