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2013 (10) TMI 445 - AT - Central ExciseTaking of Higher Proportionate Credit - service tax paid on Advertisement Services pertaining to their unit at Kadi, Mehsana and also a unit of the same appellant situated in Jammu & Kashmir. Waiver of Pre-deposit Held that - The 50% of the disputed credit has already been reversed vide Entry No. 4375 and the reversal made by the appellant should be considered as a sufficient deposit for the purpose of granting stay against the balance amount due Stay granted.
Issues Involved:
1. Stay petition against Order-in-Appeal upholding demands confirmed under Order-in-Original related to Higher Proportionate Credit on Advertisement Services for units in Kadi, Mehsana, and Jammu & Kashmir. Analysis: The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. H.K. Thakur, pertains to a stay petition filed against Order-in-Appeal No. 49/2013(Ahd-III)/SKS/Commr(A).Ahd dated 21.03.2013. The issue at hand revolves around the appellant's claim of Higher Proportionate Credit concerning service tax paid on Advertisement Services for their units in Kadi, Mehsana, and Jammu & Kashmir. The appellant, represented by Shri S.J. Vyas, Advocate, argued that a partial amount of Rs. 25,268/- out of the total demand of Rs. 50,536/- had already been reversed, emphasizing that this reversal should be deemed as a sufficient deposit warranting a stay against the remaining due amount. Additionally, the appellant highlighted the pendency of other appeals related to the same issue. In response, Shri Manoj Kutty, A.R., representing the Revenue, reiterated the positions taken by the adjudicating and appellate authorities. After hearing both sides and examining the case records, the Tribunal noted that half of the disputed amount had been paid by the appellant, indicating a deposit of Rs. 25,268/-. Considering this deposit substantial, the Tribunal granted a stay against the recovery of the outstanding balance until the appeal's final disposal. Furthermore, the Registry was instructed to associate this appeal with other pending cases for consolidated disposal in due course. The judgment, pronounced in the Court, reflects a balanced approach in addressing the stay petition and ensuring fair consideration of the appellant's financial commitment in the ongoing legal process.
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