2014 (8) TMI 435

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..... irst appellate authority to order nearly 100% of pre-deposit when the appellant has an arguable case in view of a favourable decision from the jurisdictional High Court. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. Accordingly, order dt.07.01.2014 passed by first appellate authority, rejecting the appellants appeal f .....

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..... 3. 2. Shri Jigar Shah (Advocate) appearing on behalf of the appellant argued that the issue involved in the appeal before Commissioner (Appeals) was regarding admissibility of CENVAT Credit on CHA services and Clearing Forwarding Agent Services availed by the appellant. It was his case that on merits this credit is admissible in view of High Courts judgment in the case of CCE Ahmedabad-II Vs .....

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..... eems to have a good case on merits. Under the circumstances, it is not justified on the part of first appellate authority to order nearly 100% of pre-deposit when the appellant has an arguable case in view of a favourable decision from the jurisdictional High Court. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. Accord .....

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