Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 834 - AT - Central ExciseStay application – Waiver of Pre-deposit – Cenvat Credit on service tax paid on the different services which are used in the construction and maintenance of their township which is situated within the factory premises – Appellant deposited an amount of Rs.2.80 crores against confirmed demand of Rs.9.62 crores; amount of deposit which has been made by the appellant works out to approximately 25% of the confirmed demand - Held that:- The facts of the case of ITC Ltd. where in High Court of Andhra Pradesh has upheld the order of the tribunal are more akin to the case in hand, at the same time, judgment of the Hon'ble High Court of Bombay in the case of Ultratech Cement taking a different view in respect of specific services rendered at the residential complex - When there are different views on the very same issue, there is convention, that stay on pre deposits needs to be granted if facts are akin, and the facts in this case, are akin to the facts of the case wherein Hon'ble High Court of Andhra Pradesh has decided the issue - Issue is arguable one and there is claim of financial hardship - Amount deposited by the appellant during proceeding before the lower authorities as enough deposit to hear and dispose the appeal. Accordingly, applications for the waiver of pre deposit of the balance amounts involved are allowed – Decided in favor of Assessee.
|