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TMI Blog2015 (3) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority has also observed that the reversal of Cenvat credit subsequently in this manner does not absolve them from the obligation under Rule 6(3) of the Cenvat Credit Rules, more so when the period involved in this case is outside the period for which a retrospective amendment was made to give relief to the assessee in such situation where for relatively small amount of Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/57453/2013-EX[DB] - STAY ORDER NO. 53187/2014 - Dated:- 8-9-2014 - R K Singh,, J. For the Appellant : Shri B. Garg Advocate For the Respondent : Shri M.S. Negi, DR ORDER PER: R.K. Singh; The appellants have filed this stay application alongwith their appeal against Order-in-Original No. 5/2013(CE) dated 14.02.2013 in terms of which Central Excise demand of ₹ 1,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original was passed. 3. The appellants have contended that the only common input service which they had taken credit of was security service and they have since reversed the amount of ₹ 80,006/- related thereto. Therefore they should not be required to pay 5%/10% of the value of the exempted goods cleared by them. They also pleaded that there was no wilfull mis-statement/suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellants contentions is not warranted at the stage of deciding their stay application, prima facie, it is evident that the appellants had indeed taken Cenvat Credit of common input services. Therefore prima facie the impugned order does not seem to suffer from any legal infirmity. Thus, while the appellants have not been able to make out a good prima facie case to justify full waiver of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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