2012 (11) TMI 243

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....lkarni, AR Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs.13,80,649/- interest and penalty. The demand is confirmed after denying credit in respect of service tax paid on the rent of the premises of job worker. Adjudicating authority confirmed the demand. Applicant filed appeal before the Commissioner (Appeals) along with an ap....

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....the activity taken by the job worker is in relation to the manufacturing activity, therefore, credit of the rent paid by the applicant in respect of the premises of the job worker is available to the applicant. Applicant also submitted that the payment of rent and credit is availed is in regard to the business activity. He relies on the decision of Coca Cola vs CCE 2009 (15) STR 657. Applicant als....

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....In the present case, the job worker is not paying duty and he is working under the Notification and hence we find prima facie the applicant has not made out a case of waiver of total duty. 6. Reliance of the applicant in respect of the decision of the Hon'ble High Court and Tribunal, we find that the activity relating which the assessee wants to take credit was in relation to the business and i....