2014 (6) TMI 240

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..... all, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,93,453/- and interest thereof and penalty under Section 76 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. The Service Tax demand has been confirmed by the lower authorities on the ground that the appellants had claimed the benefit of Notificati .....

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..... amount which was confirmed by the lower authorities on which credit was taken. At this juncture, as we find that the appellants have reversed the Cenvat credit taken due to which benefit of Notification No. 1/2006 had been sought to be denied, we allow the application for waiver of pre-deposit amount of Service Tax involved and direct the learned SDR to confirm to this Bench by 26-12-2011 as to w .....

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