2008 (10) TMI 577

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..... r, the appellants are required to pre-deposit the following amounts : (a) Demand of Service Tax of Rs. 1,01,429/- plus education cess of Rs. 3,161/- (b) Disallowance of Cenvat credit of Rs. 6,31,416/- and education cess of Rs. 12,638/- (c) Imposed Mandatory penalty of Rs. 1,04,590/- (d) Penalty of Rs. 100/- per day under Section 76 of the Act. 2. Mr. S.V. Ratnam, the learned Advocate, ap .....

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..... on why the credit should not be given as these items on which duty had been paid or utilized in the fabrication of the storage tank which is very necessary for running the service of storage and warehousing. Further, he pleaded time-bar. 5. The learned Departmental Representative reiterated the impugned order. 6. On a very careful consideration of the issue, I find that prima facie, the appell .....

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