2014 (1) TMI 147

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....t. Shri K.N. Joshi, Asstt. Commissioner (AR), for the Respondent. ORDER These two Stay Petitions are filed for waiver of pre-deposit of duty of Rs. 4,91,533/-, interest thereof and equal amount of penalty imposed. 2. Since the issue involved in these two Stay Petitions is same and is in respect of very same assessee, we dispose the same by a common order. 3. Heard both sid....

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....w), (za), (zm), (zp), (zy), (zzd), (zzg), (zzh), (zzi), (zzk), (zzq) and (zzy) of clause (105) of Section 65 of the Finance Act shall be allowed unless such service is used exclusively in or in relation to the manufacture of exempted goods or providing exempted services." 5. It can be seen from the above reproduced rule that it was amended w.e.f. 1-4-2011, credit of the services in questio....