2013 (2) TMI 159

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....by: Shri R.K. Singla, Commissioner. Per: M Veeraiyan: Heard both sides extensively on the stay petition. 2.1. The appellant is a manufacturer/trader of laptops and other computer related equipments which they sell. They also supply different software. They install them either themselves or through their appointed contractors who render services of installing the computers/servers and inst....

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....'Information Technology services' and 'Management, Maintenance or Repair services'. The credit taken by them is being utilized towards payment of service tax on these services provided by them. 2.3. In turn, when they sell the software and collect payments towards annual maintenance services, they pay service tax under the category of 'Information Technology Services' and 'Management or Repair ....

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....cash and the same stands appropriated in the impugned order itself. 3.2. Out of the balance of Rs. 12.63 crores, he submits, that they are eligible for credit to the tune of Rs.4.9 crores under Rule 6(5) of CENVAT Credit Rules, 2004 in relation to the services of "Management, Maintenance or Repair service", "Security Service", and "Erection, Commissioning and Installation services". He also cla....

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....lants have taken credit of service tax paid by the subcontractors under the category of 'Management, Maintenance or Repair service' and utilised the credit while executing their annual maintenance contract the their customers. Learned CA submits that they have paid more service tax on these categories than what they have taken as credit. Therefore, we prima facie, agree that substantial part of th....