2007 (3) TMI 255

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ll as OIO has not brought out any evidence that Telephone services provided are an exempted/non-taxable services– denial of credit is not justified – stay granted - ST/42/2007 - S/321/2007-WZB/AHD - Dated:- 6-3-2007 - S/Shri M.V. Ravindran, Member (J) and M. Veeraiyan, Member (T) Shri B.L. Narsimhan, Advocate, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntained separate accounts of inputs and input services under Rule 6(3) of Cenvat Credit Rules, 2004. We find on perusal of the records that the entire show cause notices as well as Order-in-Original has not brought out any evidence that the services which are provided are an exempted services. We are of the prima facie view that the order of denial of the input stage credit to the appellants on ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3. We find that prima facie demand of the service tax and subsequent imposition of penalty and interest is unjust. The appellants have made out prima facie a strong case for complete waiver of amounts involved in the said order. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till disposal of the appeal. 4. Since the am .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X