2012 (9) TMI 861

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of duty of Rs. 21,01,800/-, interest thereof and penalty of equal amount imposed. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding Cenvat credit availed by :the appellant on the invoices which were raised for discharge of Service Tax l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dispute that the said properties were used by the appellant for his business activities. All these three factual aspects having not been denied, the availment of Cenvat credit of the Service Tax paid by the second appellant cannot be faulted as he is eligible to avail Cenvat credit. 5. The appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved in these cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X