2014 (1) TMI 1097

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....ixit, Advocate, for the Appellant. Shri Manoj Kutty, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of the amounts confirmed as service tax liability by the adjudicating authority and upheld by the first appellate authority under the category of Business Auxiliary Services. 2. After hearing both sides for some time on the stay petition, we find tha....

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....would indicate that the charges which are paid by them were in respect of services rendered towards their final product and used in the manufacturing activity. It is also seen that the appellant is taking a consistent stand that even if the service tax liability is paid the same is available as credit, as the said moulds are used for manufacturing of glass bottles on which appropriate Central Exci....