2009 (12) TMI 426

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..... n, JDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts:- (a) Cenvat Credit - Rs. 6,771/-. (b) Cenvat Credit - Rs. 4,45,323/-. (c) Penalty - Rs. 200/- per day u/s 76. (d) Penalty - Rs. 2000/- u/s 15(3). 2. Heard both sides and perused records. 3. It is the contention of the Id. Chartered Accountant .....

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..... ration for the months of March, April, 2006, is precluded or is not eligible for the Service tax credit for the input services involved in output service during the relevant period. Prima facie, we find that the appellant has made out a case for waiver of pre-deposit of amounts involved. Application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the d .....

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