2013 (6) TMI 77

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..... for the Respondent. ORDER Whether the CESTAT was justified in directing the appellants to make pre-deposit of Rs. 50 lakhs for entertaining the appeal against the order-in-original dated 14th July, 2010 is the question raised in this appeal. 2. By order-in-original dated 14th July 2010, the adjudicating authority has confirmed service tax demand of Rs. 3.86 crores with interest and penalty on t .....

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..... ing that the appellants are held liable to pay Service Tax, in view of the fact that the customer who is entitled to take credit of Service Tax would be entitled to refund as excise duty has been paid on the final products in cash without availing the credit and therefore the demand is in fact revenue neutral. It is, however, contended on behalf of the revenue that it is not a fit case for 100% wa .....

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