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2013 (11) TMI 46

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..... for which the services were received by them. It is also his submission that the decision of the Tribunal in the case of Polycab Industries [2010 (6) TMI 156 - CESTAT, AHMEDABAD] will cover the issue in their favour. We are of the view that the issue involved in this case is debatable one, in as much as the appellant’s availment of CENVAT Credit of the services rendered by sub-contractor at the si .....

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..... records, we find that the liability has arisen on the appellant on the ground that he has availed in-eligible CENVAT Credit of Service Tax paid by the sub-contractor. The main thrust of the arguments of the assessee is that they have manufactured the final product for which the services were received by them. It is also his submission that the decision of the Tribunal in the case of Polycab Indus .....

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..... lakhs (Rupees Ten lakhs only) within a period of four weeks from today and report compliance on 05.08.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 13.08.2013 for passing an appropriate order. 5. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed an .....

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