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TMI Blog2014 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... payment - Conditional stay granted. - ST/573/2011 - - - Dated:- 21-1-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri M.S. Nagaraj Advocate and Shri Viswanathan, Consultant For the Respondent: Shri Parmod Kumar, Jt. Commr. (AR) ORDER Per Mathew John; The appellant is engaged in the business of construction of residential complex. During the period 1.8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without giving abatement of 67% of the value of the tax which should have been extended in the normal course. Further, they submit that the demand on account of denial of CENVAT credit is actually duplication because the said credit has been utilized for payment of disputed service tax and while confirming the demand such utilization has not been taken into account. He also submits that the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions on them. There is no proof of payment of service tax by Sabari Constructions in respect of the disputed construction. Therefore, the entire argument that the contractor has paid service tax is not substantiated. Therefore, the appellant should be put to terms of substantial deposit of service tax for admission of the appeal. 5. We have considered arguments on both sides. The contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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