2013 (11) TMI 916

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.... A.R.(APPRAISER) ORDER This is an Application seeking waiver of predeposit of CENVAT Credit of Rs.3,57,165/- and equal amount of penalty has been imposed under Section 78 of the Finance Act, 1994 and also penalty of Rs.10,000/- under Section 77 of the said Act. 2. At the outset, ld. Consultant for the Applicant has submitted that they are engaged in providing Business Auxiliary Services a....

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....s rendered by the Applicant should qualify as input services, as laid down under Rule 2(l) of the CENVAT Credit Rules, 2004. The ld. AR further submitted that the Applicant were rendering outdoor catering services to M/s Tata Cummins, whereas the services rendered by M/s. Pankaj Industries relate to marketing of projects in Tata Steel, Jamshedpur. The services rendered by M/s. Pankaj Industries ha....