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TMI Blog2013 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... r charges before the Commissioner was not considered by the Commissioner. We agree with the submission of the learned AR insofar as the eligibility of CENVAT credit was not verified by the jurisdictional authority. We direct the applicant to deposit 50% of the tax as demanded and CENVAT credit may be adjusted - Upon such deposit, predeposit of the balance dues stands waived and recovery thereof st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Citi Centre. 2. The learned Advocate submits that the demand is not sustainable on merit. Alternatively, he submits that the demand of tax on electricity charges and water charges are not sustainable. It is further submitted that, without prejudice, they are eligible for the CENVAT credit and therefore the entire demand would come down to Rs. 18,19,867/-. He submits that on an identical issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would come down to Rs. 18,19,867/-. 3. The learned AR on behalf of the Revenue submits that on an identical issue, in the applicant's own case, this Tribunal directed 50% of the predeposit vide Stay Order dated 7.6.2013. He further submits that the deductions as claimed by the learned counsel in respect of electricity and water charges were not claimed before the adjudicating authority. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the learned AR insofar as the eligibility of CENVAT credit was not verified by the jurisdictional authority. In view of that, following the earlier decision vide Misc. Order Nos. 41444 41445/2013 dated 7.6.2013, we direct the applicant to deposit 50% of the tax as demanded and CENVAT credit may be adjusted, subject to verification by the jurisdictional Superintendent, within eight weeks an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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