2008 (12) TMI 663

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....K. Saini, (DR), for the Respondent. ORDER This is an application for waiver of pre-deposit of service tax credit demand of Rs. 3,90,882/- confirmed against the appellant and penalty of Rs. 10,000/- imposed on them by the impugned order. The appellant manufacture Aluminium Bricks and Refractory material in their factory at Katni. They have taken Cenvat credit in respect of various item of inp....

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.... of total amount of Rs. 3,90,882/- confirmed against them, an amount of about Rs. 45,544/- was in respect of certain services used in the residential colony which has already been reversed. The remaining services in respect of which the credit has been taken are insurance for the entire plant and machinery including the attached residential colony, industrial cleaning service, repair of pipes and ....

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....and that the demand is not time barred. 3. I have carefully considered the submissions from both the sides. Out of total amount of Cenvat credit of Rs. 3,90,882/- under dispute and which has been confirmed, an amount of Rs. 45,544/- has already been reversed by the appellant, as mentioned in the order-in-original. I find that the remaining amount of credit - Rs. 3,45,338/- is in respect of insu....