2012 (8) TMI 168

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....case, in brief, are that the appellants were engaged in manufacturing of water treatment plant, water treatment chemicals as well as providing taxable services under the category of Maintenance or Repair Services, Erection, Commissioning and Installation and were registered with the Central Excise and Service Tax respectively. During the course of audit, it was observed that the appellant has avai....

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....eedings were initiated to deny cenvat credit availed amounting to Rs.3,12,356/- and in the impugned order, demand for cenvat credit availed with interest and penalty under Section 78 of Finance Act, 1994 have been confirmed. 3. The request is for waiver of pre-deposit and stay against recovery of the arrears. Learned counsel submitted that interpretation of the term 'Used' in the definition of ....

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....lation service but also in manufacturing of water treatment plant. She submits that on merits as well as on limitation, the appellant has a strong prima facie case and therefore, seeks waiver of pre-deposit and stay against recovery of the amounts of duty during the pendency of appeal. 4. I have considered the submissions made by the learned counsel. The department has taken a view that the def....