2013 (8) TMI 50

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..... enalties which have been complied with - Prima facie, the cenvat credit availed by the appellant on canteen services and air travel agency services cannot be denied as it has been stated by the appellant as being used in the activity of business they are conducting i.e. manufacturing and clearing of the final product – Amounts already deposited by the appellant can be considered as enough deposit .....

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..... d and 25% of the amount of penalty imposed for hearing and disposing the appeal by the first appellate authority. It is his submission that the said amount is still lying with the department. On merits, it is his submission that the issue is of cenvat credit of the service tax paid on canteen services, air travel agency services and air agent services are sought to be denied, which is squarely cov .....

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..... ind there are various decisions which are holding so. In my considered view, amounts deposited by the appellant can be considered as enough deposit to hear and dispose the appeal as the issue, prima-facie, seems to be covered by various decisions. Accordingly, application for the waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of appea .....

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