2009 (6) TMI 895

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....s. Joy Kumari Chander, JCDR, for the Respondent. ORDER This stay application is directed against waiver of pre-deposit of the following amounts. (i) Service Tax of Rs. 56,45,623/-; (ii) Interest under Section 75; (iii) Penalty of Rs. 100/- per day under Section 76; (iv) Penalty of Rs. 1000/- under Section 77; and (v) Equal penalty under Section 78. 2. Heard both sides and p....

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....emand of the duty is on two aspects, (i) The lower authorities have disallowed the abatement and confirmed the demand of Rs. 47,28,602/- for the period 1-4-2004 to 31-3-2006; and (ii) Rs. 9,17,021/- is towards the services rendered prior to 10-9-2004. He assails the order on limitation as well as on merits. It is his submission that prior to 10-9-2004 they had done only installation or commissioni....

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....tion No. 19/2003-S.T., dated 21-8-2003, we find that the applicant is eligible to avail abatement, as they had not availed any input stage credit on inputs or capital goods. The findings of the Adjudicating Authority are very clear to that extent. It is only the input stage services credit has been taken by the applicant. The said Notification does not bar credit on the input services. Prima facie....