2008 (5) TMI 193

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.... Shri V. Choudhary, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - This is an application for waiver of the pre-deposit of service tax credit of Rs. 71,97,202/- and penalty of Rs. 10,000/- for maintenance of this appeal. The Commissioner by the impugned order had disallowed the service tax credit of Rs. 71,97,202/- taken by the Appellant if the service tax on the insurance....

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....t. 3. The learned Counsel on behalf of the Appellant pleaded that the power plant is integral part of the unit manufacturing aluminium. He also brought to our notice an order passed by the jurisdictional Commissioner in January 2007 by which' in respect of this very plant, the credit of service tax in respect of two services - GTA and business auxiliary service availed in respect of power gener....