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TMI Blog2014 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ation seeking waiver of the pre-deposit of the duty is disposed of. By the impugned order, the CESTAT disposed of two applications namely, an application for correction and/or rectification of the mistakes as well as an application seeking waiver of the deposit of duty to maintain the appeal. So far as the first order is concerned, the petitioner is not aggrieved as the CESTAT has allowed the said application permitting the petitioner to amend and/or rectify the mistakes. But so far as the second application is concerned, the CESTAT has directed the deposit of 25 per cent. of the service tax amount and 10 per cent. of CENVAT credit amount within eight weeks. Though the petitioner claims that the services so provided falls under the headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner was, in fact, providing "insurance auxiliary services" and not the "services by club or association" and therefore, the CENVAT credit which they availed of was rightly reversed by the assessing authority. It is further submitted that considering the facts and documents produced before the Tribunal, the Tribunal itself granted the waiver to the extent of 75 per cent. and 90 per cent. against the service tax amount and the CENVAT credit respectively and the said order should not be interfered with. After hearing the respective submissions, it appears that the CESTAT had proceeded to dispose of the aforesaid application filed by the petitioner on the plea that the petitioner was allowed the CENVAT credit on the basis of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before it. Since this court finds that the application seeking waiver is disposed of solely on the ground that the availability of CENVAT credit on the basis of the documents not prescribed under sub-rule (1) of rule 9 of the CENVAT Credit Rules 2004 this court, therefore, finds that the said order suffers from illegality and/or infirmity. This court, therefore, quash and set aside the portion of an order dated October 7, 2013 by which an application seeking waiver of deposit of duty is disposed of. The Tribunal is directed to consider the said application afresh and while doing so, shall also take into consideration the pleadings as well as the documents relied on or sought to be relied on provided the same is otherwise permissible under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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