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TMI Blog2015 (9) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... ending before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 3. Since the Appellant apprehended that pendency of the Appeal would not be enough and as a pre-condition of the Appeal being heard on merits, the Revenue will insist on the deposit of this amount that the application for waiver of this condition of pre-deposit and stay of recovery of the demand was made. We are on the application of this nature and therefore we are confining our observations and conclusions, which are in any event tentative and prima facie, for the purpose of disposal of this application. Our order passed today shall not be construed as expression of any final opinion and on the merits of the Appeal. The Appeal shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmity or perversity warranting our interference in further Appellate Jurisdiction. By clarifying that the Tribunal shall not be influenced at the final stage by these observations, we confirm this part of the order. 6. We are only concerned with the direction of deposit of 25% of the amount of Rs. 18,45,17,212/- relating to Railway Freight paid by the Appellant on behalf of the Karnataka Power Corporation Limited and claimed as reimbursement. 7. In relation to that we have perused paras 9 and 20 of the Tribunal's order. We have also perused the relevant definition and of the term 'taxable service' as appearing in the Finance Act. The taxable service and rendered in taxable territory, which is provided or to be provided, that is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a condition of 25% of the above sum to be deposited. There is a prima facie case and arguable point made out by the Appellant/Applicant to this extent. It is open to the Tribunal to hold that even if the argument has some substance and prima facie, yet, this is not a case for complete waiver of the condition of pre-deposit. However, while granting partial waiver in the facts and circumstances, the Tribunal was obliged to take into account and consideration the plea of the Appellant/Applicant as raised in para 9. We do not find any discussion on that count in para 20 of the order under challenge. The argument could not have been dealt with, without reference to the terms and conditions of the agreement between the Appellant/Applicant and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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