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TMI Blog2011 (3) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... r waiver of pre-deposit of an amount of Rs.12,13,90,286/- demanded from them being cenvat credit utilized by them during the period April, 2005 to September, 2006 violating Cenvat Credit Rules, 2004(CCR) to pay service tax. The application also covers various penalties imposed on the appellant including an amount of Rs.12,13,90,286/- under Section 78 of the Finance Act, 1994(the Act) as well as in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well. He submits that the matter needs to be remanded to the Commissioner for fresh adjudication in view of the error in his finding. It is also his submission that an amount of Rs.6.5 lakhs was erroneously confirmed against the appellant. This amount was found due on charges for detailed billing, cancellation of SIM cards and for providing fancy numbers. He submits that these are not exigible t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to capital goods credit utilised. We note that the Commissioner wrongly found that the restriction contained in Rule 6(3) of CCR as regards the use of cenvat credit above 20% of the tax paid applied to credit of capital goods also. In the circumstances, we set aside the impugned order and remand the entire case to the Commissioner for a fresh decision on all issues after hearing the assessee. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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