2009 (4) TMI 595

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..... rder]. This application is filed for waiver of pre-deposit and stay of recovery of an amount of Rs. 74,046/- along with applicable interest being inadmissible credit of service tax availed by the appellants during the period December 2005 to March 2006 and a penalty of Rs. 10,000/- imposed on the appellants. The facts of the case are that the appellants erected and commissioned two windmills .....

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..... rongly denied by the authorities as the power generated by the windmills was consumed in the assessee s factory in the manufacture of final products. Moreover, Show Cause Notice basic to the proceedings was issued long after the normal period of limitation expired. As the details of availment of credit were furnished to the Department in the monthly returns, the Show Cause Notice issued in March 2 .....

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..... ubmits that the lower appellate authority had relied on a final order of the Tribunal in passing the impugned order. 2. After careful consideration of the case records and the submission by both sides I find that the appellants have made out a prima facie case against the impugned demand and penalty on the strength of the case law reported as 2009 (13) S.T.R. 619 (Tri. - Chennai). Accordingly it .....

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