2014 (1) TMI 1007

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....t. Mrs. Sweta Bector, DR, for the Respondent. ORDER The prayer is to dispense with the condition of pre-deposit of duty of Rs. 1,66,08,798/- and identical amount of penalty. 2. After hearing both sides, we find that the appellants are engaged in the manufacture of urea, which was exempted till 28-2-2011. With effect from 1-3-2011, the same was made dutiable and two Notifications No. 1/....

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...., 2011 by observing that no Cenvat credit stand availed by the appellant. However, he confirmed the demand for the period March, 2011 on the ground that the appellant had availed the input Service Tax credit in respect of security agency services and commission agent services. 5. Learned advocate appearing for the appellant explains that the said services were obtained in the year 2006-2007 to ....

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....n be concluded that the commission agent service tax credit stand availed in respect of ammonia sold to outside parties and not in respect of urea cleared in terms of Notification No. 1/2011. 6. Learned DR appearing for the Revenue submits that Commissioner has observed that there is no segregation of the services so obtained by the appellant for sale of ammonia or for sale of urea. 7. After....