2014 (2) TMI 199

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....dent: Shri A. K. Biswas, Supdt. (A.R.) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of service tax of Rs.6,68,448/-and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. Narrating the facts, the ld. Advocate, Shri Kartik Kurmy, has stated that the applicants are engaged in the manufacture of sponge iron in their factory premise....

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....alled as input removed as such, but were waste generated during the manufacture of final products, hence, squarely covered under the condition of used in or in relation to the manufacture of final products as mentioned in Rule 2 (l) read with Rule 3 (1) of the Cenvat Credit Rules, 2004. He has submitted that the issue is covered by the decision of the Hon'ble Punjab & Haryana High Court in the cas....

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....on GTA service as the same satisfies the definition of input service prescribed under Section 2 (l) of Cenvat Credit Rules, 2004. During the course of manufacture of sponge iron, the said iron ore was subjected to the process of screening and after completion of the said process, iron ore fines were generated. It is the case of the Revenue that these iron ore fines were not used in the manufacture....