2009 (7) TMI 1094

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Panda, Jt. CDR, for the Respondent. ORDER Learned Counsel, Shri Sahu submits that the appellant is an intermediary. It gathers messages from senders and transmits the same to the recipient with the help of cellular agencies. For gathering message and transmission thereof through cellular agencies, the appellant gets monetary consideration from senders. So also the appellant makes payment t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rd as reported in 2008 (12) S.T.R. 712 (Tri.-Del.). There, point of classification was not argued at stay stage. Therefore pre-deposit of some amount was directed in that case. But in the present appeal when this appellant has two arguable grounds i.e. entitlement to Cenvat credit and proper classification of services, this appellant should get benefit of doubt and pre-deposit may be waived. 2.....