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TMI Blog2016 (2) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... er did not accept the said payment as reversal of credit observing that the said e-payment was in discharge of their liability towards service tax in providing taxable service and in their ST-3 Return, they had never been claimed that the said payment was in discharge of their liability for availing CENVAT Credit on input services used for both dutiable and exempted products. Held that:- Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Sri Abhijit Biswas, Advocate For The Respondent : Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER DR.D.M. MISRA This is an application seeking waiver of pre-deposit of service tax of ₹ 10.73 Crores and equal amount of penalty imposed under Rule 15 (3) of CENVAT Credit Rules, 2004. 2. Ld. Sr. Advocate Dr. Samir Chakraborty has submitted that out of the total demand, & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the said amount was also shown in their original ST-3 Returns as well as in the revised ST-3 Returns, towards payment of their routine Service Tax liability for the respective period. In support, he has taken us through the original relevant portion of service Tax Return enclosed at page 54 and revised service tax return enclosed at page 79 of the Appeal paper book. 4. In his rejoinder, Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ₹ 82,82,956/- was shown as proportionate cenvat credit used in providing exempted services. It is claimed by the appellant that the said amount was paid in cash on 31/03/2012 and they have referred to an e-receipt of challan No. 36572 dt. 31.03.2012 , enclosed at page 310 of the Appeal Paper book. Ld. Commissioner did not accept the said payment as reversal of credit observing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequently,, the applicant is directed to deposit ₹ 50.00 Lakhs (Rupees Fifty Lakhs) within eight weeks from today and on deposit of the said amount, balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Compliance to be reported on 25/02/2016. Failure to deposit the said amount, would result in dismissal of the appeal without further notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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