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TMI Blog2013 (9) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... ore impugned order is set aside and application for dispensing with pre deposit of service tax and penalty is restored for hearing before the Tribunal - Decided in favour of assessee. - Central Excise Appeal (L) No. 167 of 2013 - - - Dated:- 5-8-2013 - Mohit S Shah, CJ And M S Sanklecha, JJ. For the Appellants : Mr V. Sridharan, Sr. Adv. Mahesh Raichandani Mr. Jas Sanghvi For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. 2) The appellant had entered into three contracts with Ispat Industries Limited. Two for the lease of Oxygen plants and the other for operation and maintenance of the two plants. In the agreement for lease of the oxygen plant it was provided that the appellant would set up the plant and provide the same on lease to M/s. Ispat Industries. The ownership of the Oxygen plant continues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being the service tax credit utilized by the appellant in discharge to service tax payable for maintenance and repair services rendered by it after having taken credit for the same in respect of services utilized for construction of the oxygen plant. 4) In appeal the Tribunal by the impugned order holds that the appellant is not entitled to utilize the credit of service tax paid taken in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre deposit of service tax and penalty for hearing before the Tribunal. In order to ensure that the stay application before the Tribunal is taken up expeditiously, we direct that the parties shall appear before the Tribunal on 19 August 2013 for further directions. Parties shall also cooperate with the Tribunal for expeditious disposal of the stay application within six weeks from today. 6) In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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