2013 (11) TMI 1192

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....indran Heard the both sides. 2. The issue involved in this case is regarding waiver of pre-deposit of amount of CENVAT Credit availed by the appellant of Service Tax paid by various service providers viz. (i) maintenance service of wind mills, (ii) outdoor catering service, (iii) maintenance service of garden, (iv) insurance of wind mills. 3. On perusal of the records, I find that the app....

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....of Bombay in the case of Ultratech Cement needs to be considered wherein, Hon'ble High Court has held that any service that is provided outside the premises, Service Tax paid of such facility is eligible for CENVAT Credit. At the same time, I find that the Service Tax to be availed on the insurance of windmill is an arguable proposition and needs to be appreciated and provisions need to be gone in....