2011 (2) TMI 763

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mani, Adv. For Respondent: Ms Sudha Koka, SDR Per: S S Kang: Heard both sides. The applicant has filed this application for waiver of pre-deposit of duty of Rs.53,06,650/- and penalty of equal amount. The demand is confirmed after denying credit availed by the applicant in respect of Service Tax paid on sales promotion. Revenue wants to deny the credit on the ground that the sales promoti....