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TMI Blog2013 (11) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... x subject to specified conditions – Held that:- Their case is covered by the retrospective amendment by way of insertion of clause 6(6)(A) of the CENVAT Credit Rules and the retrospective amendment is made applicable in the clause 144 of the Finance Bill, 2012 - the period after 09-02-2006 is squarely covered in the retrospective amendment - the notification No.04/2004 is a conditional exemption a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rish Bindumadhavan For the Respondent: Shri M.S. Negi, DR ORDER Per Mr. Sahab Singh : Three set of applications No.E/STAY/57169/2013, E/STAY/57239/2013 and E/STAY/57240/2013 have been filed by M/s. A F Ferguson And Co. seeking waiver of deposit and the stay of recovery of CENVAT credit and penalty confirmed on them by CCE (Appeals). The period involves in these appeals is April 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the retrospective amendment by way of insertion of clause 6(6)(A) of the CENVAT Credit Rules and the retrospective amendment is made applicable in the clause 144 of the Finance Bill, 2012. Therefore, the period after 09-02-2006 is squarely covered in the retrospective amendment. For the period prior to 10-02-2006, it is the contention of the Ld. Counsel that the notification of 4/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay the service tax in excess of 20% through PLA. As regards Tribunal s decision in the case of Sobha Developers, he submits that the Department has challenged the decision in the High Court. 5. After hearing both the sides, I find that in the case of appeal No.56650/2013, period involved is clearly covered by the retrospective amendment as per clause 144 of the Finance Bill, 2012 and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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