2008 (8) TMI 244

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..... e viz. BAS - nexus between the input service and ‘manufacture’ for the assessee to claim input service tax credit - assessee has established a nexus between the input service and the output service – prima facie case for the appellants against the impugned demand – stay granted - E/308/2008 - 732/2008 - Dated:- 18-8-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri V .....

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..... ording to the adjudicating authority, there must be a nexus between the input service and 'manufacture' for the assessee to claim input service tax credit. Apparently, the assessee has established a nexus between the input service and the output service. 2. For the above reason, we grant waiver of pre-deposit and stay of recovery in respect of the service tax and penalty amounts. (Dictated a .....

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