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2011 (9) TMI 268 - CESTAT, NEW DELHIPre-deposit of service tax and penalty of identical amount - Cenvat credit of duty in respect of courier service, telephone service, maintenance and expenditure service of their consignment agent - said services stand denied to Appellant's Jhotwara stock yard located in Jaipur - However he submits that no availment of credit was being done at the said Jhotwara stock yard - Appelant pleads that Misc. application for introduction of the said new ground be allowed and matter be remanded for verification of the above fact - Decided that no service tax credit stands availed by the appellant. If that is correct, the question of denial of the same does not arise and hence application for introducing the new ground - remand the matter to the Original Adjudicating Authority - Stay and appeal disposed off.
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