9911796707
TMI Blog2014 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service credit for installation of such 66 KV electric plants. Cenvat credit on service tax – Held that:- Following MODERN PETROFILS Versus COMMISSIONER OF C. EX., VADODARA [2010 (7) TMI 319 - CESTAT, AHMEDABAD] - There is no dispute as to receipt of input services. Availment of Cenvat credit Waiver of Pre-deposit – Held that:- The issue is disputable - MS channels, angles etc. used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest and imposed penalties. 3. Heard both sides and perused the records. 4. On perusal of the records, we find that the appellants may have the prima facie case on merits in respect of the cenvat credit availed by the appellant on capital goods i.e. cables which are used for installing 66 KV electric plants for supply of power to their manufacturing unit and also the input service cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant during February 2010 i.e. after amendment to the definition of inputs under the Cenvat Credit Rules, 2004. We are of the view that the appellant needs to be put to some condition to hear and dispose the appeal as regards the last issue which is hereinabove reproduced. Accordingly, we direct the appellant to pre-deposit an amount of Rs.4 lakhs within a period of eight weeks from today and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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