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2014 (5) TMI 538 - HC - Service TaxExtension of stay order - Waiver of pre-deposit - Cenvat credit on the service tax paid on the input services - appellant herein has sent 'Piston Rings in coil form' under material movement challans - appellant availed the credit of service tax paid by the Job Worker - Revenue is seeking to recover the same on the ground that M/s. FMGIL is not liable to pay any service tax - should have availed the benefit of Notification No. 8/05-S.T., dated 1-3-2005 - Held that: - The appeal should have been disposed of at any rate before 180 days when there is an order of stay as contemplated under Section 35C of the Act. The contention that due to the stay order, the application is not disposed is not acceptable and there is no substance in the said contention. At any rate as already sufficient time has elapsed, in the circumstances of the case, we deem it proper to direct the Tribunal to dispose off the appeal on or before 30th of September, 2011 positively. The Assessee shall co-operate with the Tribunal in disposing of this appeal. If the assessee does not co-operate and the Tribunal does not dispose off the appeal within 30 days, the impugned order passed in this appeal stands set aside and the assessee shall deposit the amount, which is the subject matter of the appeal before the Tribunal. - Decided partly in favour of Revenue.
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