2013 (12) TMI 754

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..... ver of pre-deposit of CENVAT credit of Rs.1,63,934/- and equal amount of penalty under Section 11AC. The applicants are manufacturers of MS channel and angles falling under Chapter 72 of the Central Excise Tariff Act, 1987. The applicant constructed rooms/colony for the workers and paid service tax on the service involved in the case. The department denied the CENVAT credit on input service availe .....

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..... e case of M/s Essar Steel India Ltd. (supra) granted unconditional stay on similar facts and circumstances of the case. Thus, the applicants have made out a prima facie case for total waiver of pre-deposit. Therefore, the requirement of pre-deposit of dues adjudged is waived and recovery stayed during the pendency of the appeal. 4. Stay petition allowed. (Dictated in Court)
Case laws, Decisi .....

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