2013 (11) TMI 22

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....ct known as Intelligent Data Device which is used in Telecom Towers. Besides manufacturing and supplying the same, the appellant also provide the service of installation of this device on the Towers. For this purpose they used the services of sub-contractors who paid service tax. The credit of such service tax paid is taken by the appellant and thereafter it is entered in a common pool of Account ....

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....no longer res integra . Under these circumstances, there is no point in considering the stay application and posting the matter for final hearing subsequently. Accordingly, the requirement of predeposit is waived and appeal is taken up for final decision. 4. I find that the very same issue as to whether the manufacturer is required to maintain separate accounts in respect of CENVAT credit of se....