2010 (7) TMI 351

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....the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order]. -  The appellant seeks waiver of pre-deposit and stay of recovery of Rs. 8,20,862/-, applicable interest and penalty of Rs. 10,000/- imposed on them for having availed inadmissible input credit during the period April 2005 to June 2007. The facts of the case are that the appellant is an assessee engaged in manufac....

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....ation for waiver of pre-deposit and stay of recovery of the dues adjudged against the appellants, ld. Counsel relied on several case laws, particularly the decision of this Bench in the case of Lanco Industries Ltd. v. Commissioner of Central Excise, Tirupathi [2010 (17) S.T.R. 350 (Tri. - Bang.)] wherein it was held that service tax paid on commissions agent's service was admissible to the assess....

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...., renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit ratin....