Customs, Excise and Gold Tribunal - Delhi
Universal Cylinders Ltd. vs Cce on 15 June, 2007
Equivalent citations: 2007[8]S.T.R.628
ORDER C.N.B. Nair, Member (T)
1. Heard both sides and perused the record.
2. The impugned order has imposed service tax by treating reconditioning as repair-cum-maintenance. The submission of the ld. Consultant is that reconditioning was included only with effect from 2005 and the demand is for an earlier period. It is also being pointed out that the appellant has already deposited Rs. 60,000/- out of the demand of about Rs. 2.30 lakhs.
3. A perusal of the definition of the service during the relevant period shows that reconditioning was not treated as repair cum maintenance during that period. The appellant has a strong, prima facie, case on merits. In view of this, requirement for further pre-deposit is waived and stay application is allowed.
(Dictated and pronounced in open Court)