2014 (2) TMI 694

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..... er. Rakesh Kumar :- The appellant are an authorised service station providing the taxable service of servicing of automobiles and also the business auxiliary service. During the period of dispute i.e. during period from 01/10/07 to 31/03/11, they were availing of Cenvat credit of service tax paid on various input services like maintenance of machinery, training of staff, maintenance of capital go .....

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..... cause notice the Jurisdictional Assistant Commissioner vide order-in-original dated 16/5/12 confirmed the Cenvat credit demand of Rs. 3,61,760/- alongwith interest and imposed penalty of equal amount on them under Rule 15 (2) of Cenvat Credit Rules. On appeal being filed to Commissioner (Appeals), this order of the Assistant Commissioner was upheld vide order-in-appeal dated 12/4/13 against which .....

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..... e case in their favour and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Davinder Singh, the learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) and pleaded that even during the period prior t .....

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..... is case, as in that judgment Hon'ble High Court had reduced pre-deposit to 50% on the ground that the denial of Cenvat credit should be proportionate to the input services used for trading activity. On the limitation, he pleaded that the longer limitation period has been correctly invoked as the appellant suppressed the relevant facts from the Department. 5. I have carefully considered the submis .....

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..... this, the appellant have not been able to establish prima facie case in their favour. Hence they are directed to deposit an amount of Rs. 2,50,000/- (Rupees Two Lacs Fifty Thousand) within a period of four weeks. On deposit of this amount within the stipulated period, the requirement of pre-deposit of balance amount of Cenvat credit demand, interest thereon and penalty shall stand waived for heari .....

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