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TMI Blog2014 (12) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER PER: R.K. Singh; The appellants have filed the stay application along with appeal No. ST/56237/2013-CU[DB] against Order-in-Original No. 21-24/SA/CCE/ST/2012 dated 29.11.2012 in terms of which Cenvat credit amount of Rs. 5,56,16,995/- has been denied and ordered to be recovered along with interest and mandatory equal penalty. 2. The facts, briefly stated, are that the appellants were given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L-II/ST/R-XX/IAR/Vodafone/13/2008/24 Dated 21.10.2010 April 2009 to March 2010 Rs.30,811/- Rs.1,65,880 C.No. DL-II/ST/R-xx/IAR/Vodafone/13/2008/1150 Dated 09.09.2011 April 2010 to March 2011 Rs.7,004/- Rs.16,76,522/- Total Rs.4,37,26,268/- Rs.1,13,90,700/- Rs.4,99,997/- Total amount of Cenvat Credit denied Rs.5,56,16,965/- The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 dated 30.09.2011 CESTAT granted similar waiver. In the case of Bharti Airtel Ltd. V. CST, Delhi also, vide Stay order No. So/ST/S/719-20/2012-CU[DB] dated 26.06.2012, Cestat granted full waiver. 3. Ld. AR while conceding that full waiver has been granted in several cases with regard to credit on input/capital goods, contended that in some situations the service providers may have availed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants have referred to several judgments mentioned above in support of full waiver from pre-deposit and the Ld. AR fairly conceded this point. As regards the impugned Cenvat Credit of Rs. 1,13,90,700/- relating to input services the appellants have referred to several judgments mentioned above in their support where full waiver has been granted even in respect of this issue. As regards the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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