2012 (8) TMI 347

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....Revenue.   Per: M.V. Ravindran:   This Stay Petition is filed for waiver of duty of Rs.1,50,87,433/-, interest thereof and penalty of Rs.32,228/- imposed under Rule 15 of CENVAT Credit Rules, 2004.   2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant is not eligible for availing CENVAT Credit on the services received....

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....rvice   v) Courier Service   vi) Erection, Commissioning or Installation Service   vii) Information Technology Software service   viii) Management Business Consultancy service   ix) Management, Maintenance or Repair service   x) Manpower recruitment and supply agency s service   xi) Security Agency service   xii) Supply of tangible go....

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....he adjudicating authority.   6. At this juncture, we find that the adjudicating authority s view that the ship breaking for which the appellants are exempted from payent of duty seems to be erroneous finding as Central Excise Tariff clearly indicates that new ships are liable to duty and the Service Tax credit that has been denied to the appellant, seems to be on wrong footing. In our view....