2013 (1) TMI 403

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....g: 1. Heard both sides 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs.3,41,17,361/-, interest and penalties. 3. The demand is confirmed after denying credit in respect of furniture and fittings and denial of credit in respect of service tax paid on canteen services. 4. The contention of the applicant is that during the period in dispute the definitio....

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....to their employees. 7. The Revenue submitted that as the Board's circular is subsequent to the period in dispute therefore not relevant to the facts of the present case. 8. Revenue also relies on the definition of the capital goods during the period and submitted that the furniture which is classifiable under Heading 96 of the Tariff are not specified goods under the definition of capital go....