2008 (9) TMI 244

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....llant. Shri L.B. Yadav, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of duty of Rs. 91,983/- The demand was confirmed after denying the benefit of Notification No. 32/2004-S.T. The notification provides abetment of 75% of service tax on the condition that no credit in respect of input....

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....rer, they can avail the credit in respect of the amount of service tax paid, and therefore, the whole exercise is revenue neutral. 2. Revenue is relying upon the condition of notification that it is necessary for the applicant to produce the evidence that provider of service had not availed credit in respect of input or capital goods. 3. In the present case, applicant being a manufacturer an....