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2011 (3) TMI 451

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..... already paid an amount of Rs.5,45,173/-, we direct the appellant to deposit balance amount of Service Tax and wrongly availed cenvat credit confirmed by the Adjudicating Authority and upheld by the learned Commissioner (A) along with interest, within a period of eight weeks from today and report compliance on 16 th May 2011 - application for waiver of pre-deposit of the amount of penalties involv .....

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..... ority on the ground that the appellants during the period January 2006 to July 2007 had charged Service Tax to their customer but not deposited the same to the government and wrongly availed cenvat credit. 4. The learned counsel submits that out of total amount of Service Tax payable, they have already deposited an amount of Rs.5,45,173/- and prays that depositing the balance amount be waived ti .....

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..... e a reason for not depositing the amount with the government authorities. Accordingly, we find that the appellant has not made out a case for complete waiver of the predeposit of the amounts involved. Considering the fact that the appellant has already paid an amount of Rs.5,45,173/-, we direct the appellant to deposit balance amount of Service Tax and wrongly availed cenvat credit confirmed by th .....

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