TMI Blog2013 (8) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant contended that they have already reversed the credit availed by twice – Held that:- Court granted waiver of pre deposit and stay of recovery of dues – application decided in the favour of the assessee. - ST/244/10, ST/301/10, ST/622/10 , ST/623/10 and ST/634/10 - MISC.40203 TO 40207/2013 - Dated:- 16-1-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri K S Venkatagiri, Adv. For the Respondent : Shri Alok Shukla, Commissioner (AR), D P Naidu, ADC (AR) Per: P K Das: The issue involved in these applications is in common nature and therefore all are taken up for disposal together. The applicant obtained service tax registration under the category of "Telecommunication service". It has been alleged that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Telecom Services provided to SEZ Units - Demand denying exemption under 4/04-ST 31.3.04 Oct'04-Sept'08 Oct'04-Dec'07 Jan'08-Sep'08 Jan'08-Sep'08 April'07-Sept'08 16,94,70,215 10,26,616 6,73,313 22,25,538 32,94,682 TOTAL 17,66,90,364 Appellant Nature of demand Period Amount (Rs.) Airtel Ltd. [Appeal Nos.ST/622 623/2010] (i) Input/Capital Goods Credit of duty paid on towers shelters (2) Credit of duty paid on SIM cards (3) Input services on Erection Installation pertaining to towers shelters (3.1) Pertaining to other equipments/cell sites (3.2) Other input services-insurance and security for unre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal to hear the appeal without any pre-deposit as reported in 2011 (21) STR J79 (Bom.). He further submits that final order in the case of M/s. Bharti Airtel Ltd. as referred to by the Ld. AR was appealed before the Hon'ble Bombay High Court in Central Excise Appeal (L) No.35 of 2012 and the High Court by order dt. 14.3.12 granted interim stay. He further submits that by subsequent order dt. 28.3.12, the Hon'ble High Court ordered "Pending admission, ad-interim order granted on 14.3.2012 to continue till further orders. The Ld.AR submits that the order dt. 28.3.12 is temporary interim order, pending admission, which has no force for granting stay in this present appeal. 5. After hearing both the sides and on perusal of records, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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