TMI Blog2012 (8) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... thus it cannot be claimed that the assessee has disclosed the correct facts to the department - assessee has failed to make out a case for complete waiver of pre-deposit - direction to pre-deposit 50% of the duty demanded. - E/1653/10-MUM - S/54/12/SMB/C-IV - Dated:- 20-4-2012 - P R Chandrasekharan, J. For Appellant: Shri.M.S.Jagesha, Adv. For Respondent: Ms. D M Durando, Dy.Commr.(A.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit account and utilized it for payment of duty on goods which are cleared on payment of duty. A show-cause notice dated 23.02.2010 was issued in respect of service tax credit wrongly utilized during the period from 2005-09 for recovery of an amount of Rs.6,33,014/-. The appellant contested the same and the demand was confirmed by the lower appellate and adjudicating authority along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere also not filed along with returns. Therefore, it is not possible to ascertain whether the credit is availed of service tax paid in respect of exempted product or dutiable product. Further the appellant has not maintained any separate account for availing CENVAT credit for payment of duty in respect of dutiable/exempted as per the provision of Rule 6(1) of the CENVAT Credit Rules, 2004. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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