TaxTMI 
TaxTMI 
2012 (7) TMI 134
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....ed this application for waiver of pre-deposit of duty of Rs.2,06 crores, interest and penalty. 2. The applicants are engaged in the manufacture of motor vehicles and parts thereof and also importing motor vehicles in completely built units and selling in India. The applicants are paying service tax in respect of the taxable services received in respect of the activity of manufacturing and activit....
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....ement of motor vehicles which is in respect of manufacture and trading activities, management, repair, business auxiliary service etc. The applicants relied upon the Stay Order passed in the case of M/s Ericsson India Pvt. Ltd. vs. CC, CE & ST, Hyderabad and submitted that the trading activity does not cover under Rule 6 of the Cenvat Credit Rules. Therefore, it cannot be said that the applicants ....
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.... admitted that the 2 nd show-cause notice is within the normal period of limitation. No financial hardship is pleaded before us. 6. The Revenue submitted that as per the Cenvat Scheme, the assessee is not permitted to take credit in respect of service tax paid on the services which are in relation to the trading activity and relying upon the decision in the case of Orion Appliances Ltd. vs. Commi....
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....elied upon the Stay Order passed by the Tribunal in the case of M/s Ericsson India Pvt. Ltd. (supra). We find that the Tribunal after taking into consideration the factual aspect that the assessees in that case engaged in the manufacturing activities as well as providing taxable services such as erection, commissioning and installation services, waived the pre-deposit of the dues. The facts of the....