TMI Blog2009 (8) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... umari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of Service tax of Rs. 2,22,35,165/-. 2. Heard both sides and perused the records. 3. The confirmation of demand has arisen on the ground that the applicants are ineligible for availing the Cenvat credit on the Service tax paid on the various input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing. Accordingly, we are of the considered view that the applicant has not made out a prima fade case for complete waiver. The applicants needs to be put to some conditions. Accordingly, the applicant is directed to freeze an amount of Rs.1,00,00,000/- (Rupees one crore only) in the RG 23 Cenvat account till the disposal of the appeal. On compliance of such freezing, application for waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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