2014 (2) TMI 335

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..... e of head office of the appellant in Mumbai - since there is no bifurcation available - the appellant has not made out a prima facie case for complete waiver of the amount - the appellant is directed to deposit an amount of Rupees Fifty Thousands as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
Mr. M.V. Ravindran and Mr. H.K. Thakur, .....

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..... we take up the Stay Petition for disposal in the absence of any representation from the assessee. 5. Heard the ld. Departmental representative. 6. On perusal of the records, we find that the issue involved in this case is regarding denial of CENVAT Credit which was availed by the appellant on the Service Tax paid on the bills and invoices which were issued in the name of head office situated at .....

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..... Accordingly, keeping in mind our own decisions on the identical issues, we direct the appellant to deposit an amount of Rs.50,000/- (Rupees Fifty Thousands only) within a period of eight weeks from today and report compliance on 11.06.2013 to Deputy Registrar, CESTAT, Ahmedabad. Deputy Registrar, on ascertaining the compliance, will put up the file before the Bench for passing appropriate order. .....

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