9911796707
TMI Blog2013 (12) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of Service Tax of Rs. 11,14,13,495/- for the period April 2006 to March 2009. The impugned demand arises out of denial of Cenvat credit on Employees Group Health Insurance Service and Construction Service. On the first count, Cenvat credit of over Rs. 1.67 crores was denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the infrastructure for Commercial Training and Coaching Centre was constructed by availing the said service and that the service was utilized in relation to rendering of Commercial Training and Coaching Services, for which the appellant was duly registered with the department. With reference to the definition of 'input service' given under Rule 2(l) of the Cenvat Credit Rules, 2004, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. It is submitted that it was categorically found by the learned Commissioner that any of the ingredients for such a penalty did not exist in this case. It is pointed out that the ingredients of the proviso to Section 73(1) of the Act for invoking the extended period of limitation are no different and hence the proviso is also not invocable in this case. 4. We have heard learned JCD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pertinent to note that, admittedly, the Commercial Coaching and Training Centre was not exclusively used for rendering 'output services' during the material period. It was as well used as in-house mechanism for training the new recruits of the company. However, on the limitation issue, learned counsel has been able to make out a prima facie case. On a perusal of the impugned order, we have found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Altair Engineering India Pvt. Ltd. [2012 (25) S.T.R. 99 (Tri. - Bang.)] 6. In an overall view of all aspects we have already discussed, we direct the appellant to pre-deposit an amount of Rs. 24,00,000/- (Rupees Twenty-four Lakhs only) within a period of six weeks and Assistant Registrar to report to the Bench on 31st January 2012. In the event of due compliance, there will be waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
