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TMI Blog2013 (10) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... in Diesel and M/s. Navie teknokem which do not contain registration number. I find that the documents furnished by the applicant do not contain the details as required under Rule 4A of Service Tax Rules. It is noted that some of the invoices issued were prior to registration. It appears that they have availed credit on the basis of documents which are disputed in the present appeal. Hence the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing of stay application. 3. Heard Ld. AR for Revenue and perused the records. 4. The applicant filed this application for waiver of pre-deposit of tax of Rs.4,33,082/- along with interest and penalty. The applicant is engaged in providing commercial or industrial construction service. It was noticed by the audit that they have availed cenvat credit during the period 2004-05 on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed credit on the basis of documents which are disputed in the present appeal. Hence the applicant failed to make out prima facie case for waiver of pre-deposit of entire amount of tax and penalty along with interest. Accordingly, the applicant is directed to deposit Rs.1,00,000/- (Rupees One lakh only) within 6 weeks and report compliance on 6-9-2013. Upon deposit of the said amount, the pre-d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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