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TMI Blog2013 (9) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... aran: 1. The appeal and stay application are directed against Order-in-Original No. 25/ST/2012/C dated 30/04/2012 passed by Commissioner of Central Excise & Service Tax, Nagpur. 2. The appellant M/s. Sarth India Ltd. undertook the taxable service of "GTA service, erection, commissioning and installation services, manpower recruitment or supply agency service" during the period April 2008 to Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not disputing the demand. However, they are eligible for Cenvat credit of the excise duty paid on input and service tax paid on the input services, which amount to Rs. 1,14,04,823/-. Their plea for allowing the Cenvat credit was not considered by the adjudicating authority. However, from the records it would appear that no documentary evidence has been led by the appellant s before the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom their customers, the question of showing any leniency would not arise at all and as regards the Cenvat credit claimed by the appellant, they are yet to prove the eligibility for the same and therefore, the appellant should be put to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 Inasmuch as there is a demand which has been confirmed by the department and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax not paid on the advance mobilization which has been subsequently adjusted in the bills but on which no service tax liability has been discharged is Rs. 47.51 lakhs. Thus, even after allowing the margin for eligible credit, there is a differential tax of Rs. 64.19 lakhs to be paid by the assessee. Accordingly, we direct the appellant herein to make a pre-deposit of Rs. 64.19 lakhs within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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