2009 (4) TMI 647

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..... Order per : Jyoti Balasundaram, Vice-President]. In this case, a show-cause notice proposing recovery of credit of Rs. 17,88,306/- being CENVAT credit alleged to have been wrongly availed by the assessees during the period from June 05 to January 06 was issued to them. The notice proposed recovery of appropriate interest and imposition of penalty. The notice was adjudicated by the Joint Comm .....

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..... essee for credit on service used in co-generation plant and certification fees. The assessee is in appeal against the confirmation of duty to the above extent by denying credit on certain items as set out above, while the Revenue is in appeal against the order extending credit on the other items such as C F charges, insurance fees, Rent-a-Cab service etc. 2. We have heard both sides on the asses .....

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..... the assessee. 3. Appeals are thus allowed by way of remand after allowing the application for waiver of predeposit filed by the assessee. Since the Revenue s appeal itself is allowed by way of remand, no ground has been made out for. staying the operation of the impugned order and, therefore, the stay application filed by Revenue is dismissed. (Dictated and pronounced in open court) - - Tax .....

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