2010 (7) TMI 262

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....nbsp;   Shri J.C. Patel, Advocate, for the Appellant. Shri B.P. Pareira, JDR, for the Respondent. [Order]. -  This application filed by M/s. Manikgarh Cement seeks waiver of pre-deposit and stay of recovery of demand of CENVAT credit to the tune of Rs. 42,522/- found to have been irregularly availed by the applicant along with applicable interest and a penalty of Rs. 25,000....

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....activity engaged in by them in relation to the manufacturing activity carried out by them, the department cannot deny credit of the Service Tax paid on such input services. The original authority reclassified the activity on which the appellants had paid the tax and held that the appellants were not entitled to take credit of such Service Tax, which they had paid. The ld. Counsel relies on the dec....

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....der the category "technical inspection and certification" as defined under Section 65(108) of the Finance Act, 1994. He invites my attention to the entry which reads as follows : - "........... inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards,....

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....ing specifically excluded under sub-section 108 of the Section 65 of the Finance Act, 1994. 6. I find that in the case of Carborandum Universal Ltd. (supra) cited by the learned Counsel, the Tribunal has considered a similar dispute. The Tribunal- decided the dispute in favour of the assessee and held as follows : - "As the respondents had paid the Service Tax and taken credit on the b....