2013 (11) TMI 913

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..... ISRA: This is an application filed seeking waiver of pre-deposit of Cenvat Credit of Rs.5,96,448/- and penalty of Rs.2.00 Lakhs imposed under Rule 15 (1) of the Cenvat Credit Rules, 2004. 2. At the outset, the Ld. Advocate Shri K.K. Acharya for the applicant has submitted that the applicants are provider of services under the category of business auxiliary services. Narrating the services, the L .....

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..... . The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 4. Heard both sides and perused the records. Undisputedly the period involved in the present case is from April, 2008 to September, 2008 and the demand has been received by the applicant on 31st October, 2009 i.e. major portion of the demand is beyond the normal period of limitation. This Tribunal has been t .....

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