2008 (5) TMI 226

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....hri L.P. Asthana, Advocate, for the Appellant. Shri Deepak Garg, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Applicant filed this application for waiver of pre-deposit of duty of Rs. 2,07,557.00 and penalties. The demand was confirmed after denying credit in respect of the Service tax paid on outdoor catering service in the factory. The applicants are engaged in the man....

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....rovider of taxable service for providing an output service; or (ii) Used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal. and includes services used in relation to setting, modernization, renovation or repair of a factory, premises of provider of output service or an office rel....