2014 (6) TMI 489

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....for the Respondent. ORDER This is a stay application filed by the applicant for seeking waiver of pre-deposit and stay of recovery of Rs. 1,71,370/- with interest and equal amount of penalty imposed on them. 2. A demand of Rs. 1,71,370/- along with interest and equal amount of penalty was confirmed by the Deputy Commissioner, Raigad on the ground that the applicant had wrongly taken the Ce....

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....liable for Cenvat credit as held by Hon'ble Karnataka High Court in case of Commissioner of Central Excise, Bangalore-III v. Stanzen Toyotetsu India (P) Ltd. reported in 2011 (23) S.T.R. 444 (Kar.). As regards the Architectural Consultancy services, learned counsel submits that their business activities take place in guest house and conference hall, therefore, these are input services for the purp....