2013 (11) TMI 48

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..... .D.M. MISRA: This is an application seeking waiver of pre-deposit of service tax of Rs.6,04 crores and Cenvat credit of Rs.9.65 Lakhs imposed on the applicant. 2. The Ld. Advocate Shri Kartik Kurmy appearing for the applicant has submitted that the applicant is a public sector undertaking of Govt. of West Bengal. He has submitted that against the said liability of Rs.6.04 crores, they have alrea .....

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..... ategorically claims that they have already paid an amount of Rs.5.50 crores and submitted a detailed summary of the payments enclosing payment challans. We do not find any reason in not accepting the said submission being borne out on records unless contrary evidence is placed before us by the Department. In these circumstances, we are of the view that deposit of Rs.5.50 crores could be considered .....

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