2009 (9) TMI 642

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.... dropped the demand proceedings and allowed Cenvat credit of service tax in respect of event management service, out door catering, earth work in the premises which involves levelling of the ground, cleaning of Effluent Treatment plants etc., rent of bus for staff and manpower supply. The department filed a review appeal before the Commissioner (Appeals) and the Commissioner (Appeals) reversed the Joint Commissioner's order and disallowed the credit amounting to Rs. 77,053/-, out of which an amount of Rs. 55,761/- is in respect of credit taken on the basis of certain invoices, where department's objection is that the nature of service received is not mentioned in the invoices. [invoices available at pages 103 to 108 of the appeal memo of ap....

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....nt management service has been used in connection with sales promotion and the ground on which the credit has been denied by the department that these services were not used within the factory premises, is incorrect, as there is no such provision is Cenvat Credit Rules, 2004, that the service of earth work involves cleaning of Effluent Treatment plants, levelling of ground within the factory premises etc. and on this, the service tax had been paid under heading manpower supply, that this service is covered by the definition of the 'input services', that in view of this, the Commissioner (Appeals)'s order disallowing service tax amounting to Rs. 91,032/- is not correct and hence this is a case for waiver from the requirement of pre-deposit o....