2011 (3) TMI 1051

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....led for the waiver of pre-deposit of the following amounts:-     a. Cenvat credit - Rs.48,20,564/-     b. Cenvat credit - Rs.10,60,865/-     c. Interest     d. Penalty - Rs.2000/- u/r 15(3) 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility to the service tax cred....

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....heir contract with the various clients, they sold the items and also undertake AMC contracts. Service tax is payable under the category of AMC service. Department proceeded against them for payment of service tax on two grounds. The first one relates to the supply of service to J&K region. It is the contention of the Department that Rule 6(3)(c) of Cenvat Credit Rules would be involved when there ....

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....them. He referred to the several contracts entered between them and the various buyers. The contracts include both sales as well as AMC. It is his contention that they cannot be vivisected and the denial of input service tax credit on the service tax paid on the sales commission is not justified. Prima-facie, we are of the view that the appellants have a strong case in his favour. Consequently, we....