9911796707
TMI Blog2017 (9) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... UMBAI (LB)]. CENVAT credit - credit availed prior to registration during the period April’ 2006 to February’ 2007 - Held that: - the said issue has been dealt by the M Portal India Wireless Solutions P. Ltd. v. CCE [2011 (9) TMI 450 - KARNATAKA HIGH COURT], wherein it has been held that being a service provider, if any Cenvat credit is availed on input service or capital goods by the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 644/2014 - Stay Order No. 60468/2017 - Dated:- 17-8-2017 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh , Member (Technical) Ms. Krati Somani Adv, for the Appellant(s) Shri H. Singh A.R. for the Respondent(s) ORDER Service tax demands have been confirmed against the applicants under the following categories: - (a) Excess baggage charges for the period April ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay service tax under the category of Excess baggage charges. 4. Cenvat Credit availed by the applicant prior to registration sought to be denied on the ground that at the time of availing Cenvat credit, the applicant was not registered with the service Tax Department. The said issue has been dealt by the M Portal India Wireless Solutions P. Ltd. v. CCE 2012(27) STR 134(Kar.), wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crats Pvt. Ltd. v. UOI 2013 (29) STR 9 (Delhi), therefore, the applicant has made out a case complete waiver of pre-deposit on this ground. In view of the above analysis, we hold that the applicant has made out a case of complete waiver of pre-deposit, consequently we waive the requirement of pre-deposit of balance the amount of service tax, interest and penalty and stay recovery thereof during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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