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TMI Blog2015 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... s stage that there was wrongful arrangement made by the appellant to cause to prejudice to Revenue. Such intention is not apparent from record. Calling for pre-deposit at this stage shall cause undue hardship to the appellant. - Stay granted. - ST/2059/2012 - Misc. Order No. 26188/2013 - Dated:- 5-6-2013 - Shri D.N. Panda, Member (J) and B.S.V. Murthy, Member (T) Shri S. Ananthan, Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the appellant and the flat buyers. Such factual aspects are depicted in paras 6 and 7 of the impugned order. 2. According to the appellant the controversy arose when the construction activity was carried out and Department was of the view that the entire activity of the appellant falls under Section 65(105)(zzzh) read with Section 65(30A) of the Finance Act, 1994 on the premise that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant discharged its tax liability on the premise that the service component of the civil construction shall only be exigible to tax subject to allowance of CENVAT credit on the taxable service utilized for construction of flats. But there was denial of CENVAT credit of ₹ 30,03,096/- without examination of the material evidence which is placed in pages 126 to 128 of the appeal folder. 3. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from record. Calling for pre-deposit at this stage shall cause undue hardship to the appellant. 6. In view of the above, there shall be waiver of pre-deposit of balance amount of demand during the pendency of the appeal since an amount of ₹ 87,99,196/- has already been appropriated by adjudication order against adjudicated demand. (Pronounced dictated in open Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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