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TMI Blog2014 (2) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... s; 1. The applicant filed this application for waiver of predeposit of Rs.10,77,21,171/- along with interest and penalty. The applicant is engaged in providing the services of General Insurance Service. The credit was denied on the ground that the applicant availed credit on the basis of invoices issued by Authorized Service Stations were not in the name of the applicant but were in the name of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure to Show Cause Notice. 4. After hearing both sides, we find that the Tribunal already granted stay on this identical issue and also fixed the appeal hearing on 30.5.2013 in the applicants own case. However, it has been alleged in para-3 of the show cause notice dt. 19.7.2011 as under :- On verification of the CENVAT availed invoices issued by authorised service stations for the above per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is about Rs.10.29 crores. In any event, he submits that their submission was not discussed in the impugned order. We find that the Tribunal has already granted unconditional stay in referred case. However, considering the factual dispute on the allegations as raised in the SCN, the Tribunal by stay order dt. 1.1.2013 directed the assessee to predeposit partly as it appeared to be fraudulent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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