9911796707
TMI Blog2014 (10) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this application for waiver of predeposit of tax of Rs. 42,45,840/- along with interest and penalty for the period 2007-08 to 2009-10. 2. Heard both the sides and perused the records. 3. The applicants are engaged in the manufacture of 'Steel Castings'. By the impugned order, Cenvat credit was denied on various input services, which is reproduced as under:- Management, Maintenance & Repair S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copter service was not used exclusively in relation to business activity of the applicant. The Ld. Advocate on behalf of the applicant drew the attention of the Bench to the relevant portion from the reply to the show cause notice that whenever the helicopter was used by the Group Company, they have been raising invoice on the group company on hourly basis and discharging service tax. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on Management Consultancy Service, the relevant portion of the earlier stay order is reproduced below:- 5.3 In the case of Management Consultancy, the relevant invoices have not been brought on record by either side. There is no prima facie evidence to show that the payment was for the services rendered to some other company. Therefore, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. Advocate fairly submits that he is not seriously contesting this issue considering the earlier stay order. 10. In view of the above discussions, we direct the applicant to make pre-deposit of an amount of Rs. 12,00,000/- (Rupees Twelve lakhs only) within a period of eight weeks. Upon deposit of the said amount, predeposit of balance amount of tax along with interest and penalty would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
