BINANI CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II - Service Tax - CESTAT NEW DELHI - Tri - Waiver of pre deposit of penalty - Credit of service tax - Man power recruitment agency services - Held that - if the activity is provided under the statutory obligation, such activity would have nexus with manufacturing activity of the assessee has to be treated as input service - Following decision of CCE v. GTC Industries Ltd. 2008 (9) TMI 56 - CESTAT MUMBAI - Stay granted. - 2013 (1................................... Service Tax - Case Laws
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