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TMI Blog2013 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... ring services allowed - There are two orders in favour of the assessee out of three orders passed by three different Benches of Tribunal – thus there shall be waiver of pre-deposit and stay against recovery of the dues during the pendency of appeal – stay granted. - Appeal No.E/25815/2013 - - - Dated:- 19-7-2013 - Mr. B.S.V. Murthy, J. For the Appellant : Mr. T.M. Subramanian, Advocate For the Respondent : Ms. Sabrina Cano, Superintendent(AR) ORDER Per: B.S.V. Murthy: The issue involved is whether the appellant is eligible for the benefit of CENVAT credit of service tax paid on outdoor catering services. The appellant has a factory and there is no dispute that the total number of workers is less than 250. Credit has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n though it is a Final Order in view of the fact that it was basically a consent order as emerging from the observation that both sides agreed that the issue is covered. Therefore I agree with the learned AR that this decision should not be followed. Coming to the other three decisions, relied upon by the learned counsel, out of 3, two are in favour of the assessee and one is against the assessee. I take note of the fact that none of these decisions has taken note of the other decisions of the Tribunal. Under these circumstances, I find that there are three independent decisions of the Tribunal. Before I proceed to deal with the subject, it would be appropriate to consider whether the two High Court decisions relied upon by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be the main issue in this case. When the issue itself was not before the High Courts, it cannot be said that they have laid down a ratio to the effect that if there are more than 250 employees only, CENVAT credit of service tax is admissible. 5. Nevertheless, when there were contradictory orders of the Tribunal on the same issue, the general principle is that stay should be granted. In this case, I find that as already noted above, there are two orders in favour of the assessee out of three orders passed by three different Benches of Tribunal. Under these circumstances, there shall be waiver of predeposit and stay against recovery of the dues during the pendency of appeal. (Pronounced dictated in open Court) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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