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TMI Blog2017 (9) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... has been amended. By the said amendment, it is enough if an assessee pays 10% of the demand, for the purpose of maintaining an appeal. But unfortunately, the Order-in-Original in the case of the petitioner was passed on 31-01-2012, prior to the amendment. Therefore, the Tribunal had the discretion to permit waiver from 0% to 100% - Since no reason has been stated by the Tribunal for coming to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pati, learned Senior Standing Counsel for the Department. 3. As against an Order-in-Original confirming a demand of ₹ 27,88,750/- for the period from 2007-08 to 2009-10 under Rule 14 of the CENVAT Credit Rules, 2004, the petitioner/ assessee filed a statutory appeal before CESTAT, along with the applications for waiver and stay. By an order dated 18-12-2015, the CESTAT granted stay and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 5 of the order of the Tribunal read as follows: 4. Having heard both sides and perused the records, we are unable to accept the claim of the appellant that they have, prima facie, a case in their favour. 5. Accordingly, we direct the appellants to make a pre-deposit of ₹ 22,00,000/- within four weeks as a condition for staying recovery of the balance amount confirmed in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal if the condition imposed by us is complied with. 7. As seen from the Order-in-Original, the demand arose on account of the allegation that the assessee had taken CENVAT credit on the entire input services used for providing exempted services as well as output service on which service tax is payable. Therefore, this is not a case where the petitioner may be entitled to 100% waiver. But at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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