2013 (12) TMI 324

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....llant. Shri R.K. Singla, JCDR, for the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 11,14,13,495/- for the period April 2006 to March 2009. The impugned demand arises out of denial of Cenvat credit on Employees Group Health Insurance Service and Construction Service. On the first count, Cenvat c....

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....onstruction service, it is submitted that the infrastructure for Commercial Training and Coaching Centre was constructed by availing the said service and that the service was utilized in relation to rendering of Commercial Training and Coaching Services, for which the appellant was duly registered with the department. With reference to the definition of 'input service' given under Rule 2(l) of the....

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....pay penalty under Section 78 of the Finance Act, 1994. It is submitted that it was categorically found by the learned Commissioner that any of the ingredients for such a penalty did not exist in this case. It is pointed out that the ingredients of the proviso to Section 73(1) of the Act for invoking the extended period of limitation are no different and hence the proviso is also not invocable in t....

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....prima facie case on merit. In this context, it is pertinent to note that, admittedly, the Commercial Coaching and Training Centre was not exclusively used for rendering 'output services' during the material period. It was as well used as in-house mechanism for training the new recruits of the company. However, on the limitation issue, learned counsel has been able to make out a prima facie case. O....