9911796707
TMI Blog2014 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the credit of Rs.9,800 - Stay granted. - Appeal No.ST/16/2010 and Appeal No. ST/988/2011 - MISC. ORDER Nos. 25463 & 25464 / 2013 - Dated:- 1-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. M.S. Srinivasa, Advocate For the Respondent: Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per: P.G. Chacko; From the submissions made before us, it app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it seeks waiver and stay in respect of the adjudged dues. 2. In adjudication of the aforesaid show-cause notice dated 15.12.2008, the original authority had allowed CENVAT credit to the extent of Rs.22.81 lakhs and denied CENVAT credit of Rs.9,800/- on the ground that improper documents were used for availing this credit. While allowing credit to the extent of Rs.22.81 lakhs, the original author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-revision. 3. After hearing both sides and considering their submissions, we are of the view that waiver and stay can be granted to the assessee inasmuch as a major part of the CENVAT credit in question was reversed by them and there is no outstanding dispute with regard to the credit of Rs.9,800/-. It is ordered accordingly. 4. All the three appeals shall be listed for joint hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
