TaxTMI 
TaxTMI 
2009 (9) TMI 642
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....i S.K. Bhaskar, DR, for the Respondent. [Order]. - These are the applications for waiver of the requirement of pre-deposit of Cenvat credit demands along-with interest upheld vide order-in-appeal No. 173-174-CE/MRT-II/2009, dated 30-4-09. Earlier Joint Commissioner vide order-in-original dated 30-4-08 had dropped the demand proceedings and allowed Cenvat credit of service tax in respect of even....
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....ent but disallowed service tax credit in respect of other services and confirmed Cenvat credit of Rs. 77,053/-. Against this order also the department filed a review appeal before Commissioner (Appeals), which was decided by the Commissioner (Appeals) vide the impugned order-in-appeal No. 173-174-CE/MRT-II/2009 dated 30-4-09 by which the Commissioner (Appeals) disallowing the Cenvat credit in resp....
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....at the other items in respect of which the service tax credit has been denied, are event management service, earth work and rent of bus for staff, that event 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 provisio....
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....mo of appeal No. E/2451/09 has been correctly denied and that this is not a case for waiver from the requirement of pre-deposit. 3. I have carefully considered the submissions from both the sides and have perused the records. 3.1 The event management service has been availed in connection with sales promotion and being linked with the sales promotion activity. It is, prima facie, cover....