2008 (4) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order]. - This is an application for waiver of pre-deposit of the Service tax amounting to Rs. 82,915/- and Education Cess of Rs. 1,646/- along with penalty of Rs. 8,000/-. It is the applicant's contention that while the show cause notice seeks to deny Service tax on the ground that credit of the Service tax paid as credit is admissible only on telephone sets installed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the manufacture of finished products. 2. It is the applicant's contention that once a show cause notice seeks to deny credit on the basis of the circular only, no new ground could have been added by the adjudicating authority and he could not have travelled beyond the show cause notice. In this regard, he refers to the decision of the Supreme Court in the case of CC v. Seiko Brushware (India),....