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TMI Blog2014 (1) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... of the services and therefore, the amount already reversed by them should be treated as sufficient for the purpose of hearing the appeal - there shall be waiver of pre-deposit of the balance of dues as per the impugned order and stay of recovery thereof till the disposal of the appeal - Stay granted. - ST/716/2012 - Stay Order No. 1605/2012 - Dated:- 10-9-2012 - Shri P.G. Chacko, Member (J) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalties. The appellant on their own reversed the credit amounting to Rs. 75,13,839/-. 3. The Commissioner after taking note of the reversal of substantial amount as above, ordered recovery of the balance of dues amounting to Rs. 54,23,107/-. However, he demanded interest on the entire amount of Rs. 1,29,36,346/-. In addition, he imposed penalty of Rs. 54,23,107/-. 4.1 The learned ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Additional Commissioner (AR) refers to the findings of the Commissioner and submits that the input service on which credit has been taken should be treated as input service only for the purpose of the construction of hotel and not in relation to the impugned output services provided by the appellant. 6. We have carefully considered the submissions made by both sides and perused the record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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