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of <h1>CESTAT allows appeal for denied input service credit, waives pre-deposit on service tax.</h1> <h3>JAYPEE REWA PLANT Versus COMMISSIONER OF C. EX., BHOPAL</h3> JAYPEE REWA PLANT Versus COMMISSIONER OF C. EX., BHOPAL - 2007 (218) E.L.T. 576 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi, in the case represented by Shri Ravi Raghavan, Advocate for the Appellant and Shri B.S. Suhag, DR for the Respondent, admitted the appeals. The demand was confirmed after denying credit for input services, but the appellants' contention that the Regional marketing office's activity is in relation to the manufactured goods was considered valid. As the service tax was paid by the Regional marketing office and it is involved in marketing the final product, the pre-deposit of duty was waived and stay petitions were allowed.
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