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2016 (1) TMI 1064 - HC - Service TaxTribunal dismissed the appeal for non-compliance of the conditional order of stay. - appellant contended that the Tribunal is not justified in passing the impugned order, when, prima facie, the demand itself is not justified, by virtue of the Board's Circular, dated 06.08.2008. - Demand of services tax on loading or unloading activities being provided in relation to GTA service Held that:- Despite the request being made, seeking modification of the order of stay, the Tribunal did not consider the same, but only extended the time. When the CENVAT credit was available with the Revenue, which would safeguard the interest, insistence upon the further deposit would cause undue hardship to the appellant and as such, the appellant has established a prima facie case for their claim of waiver of pre-deposit. Though complete waiver cannot be granted, having regard to the demand made by the Department, the Tribunal should have considered the reduction of pre-deposit already ordered, having regard to the availability of CENVAT credit to the extent of ₹ 77,00,000/-. But that has not been done. The appellant shall deposit a sum of ₹ 10,00,000/- (Rupees ten lakhs only) to the credit of the second respondent within a period of four weeks from the date of receipt of a copy of this judgment - on such deposit being made, the Tribunal shall take the appeal - Decided in favor of assessee
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