2008 (9) TMI 180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellant. Shri H.K. Thakur, JCDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. The applicant filed these applications for waiver of pre-deposit of duty. The demand is confirmed after denying the credit in respect of service tax paid on Rent-a-cab service, Air-travel agent's service, Chartered Accountancy & company secretary services, Construction....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ground for denial of credit is that the same were not used in or in relation to the manufacture of final products whereas adjudicating authority given a finding of the fact that the same are used in or in relation to the manufacture of the final products. In these circumstances, pre-deposit of duty is waived and stay petition is allowed. The total amount of credit which is denied, is less than Rs....