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TMI Blog2010 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Service tax - Rs. 90,14,074/- (b) Interest. (c) Penalty - Rs. 25,000/- u/r 25. (d) Penalty - Rs. 10,000/- u/r 15(3). 2. Heard both sides and perused records. 3. The confirmation of the demand of amounts as indicated herein has ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roportionate credit as per the provisions of Rule 6. It is also his submission that the said Rule 6(3) will not be applicable as it is in respect of input and not in respect of input services in question. It is his submission that provisions of Rule 6(1) discuss only in respect of inputs used in the manufacture of goods and the said restriction does not apply to other input services which are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has given detailed reasoning for the confirmation of the demand of the amount. It is her submission that the adjudicating authority has in fact given them the benefit wherever is due. In view of this, it is her submission that the appellant should be put to strict conditions. 6. We have considered the submissions made at length by both sides and perused the records. On perusal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we direct the appellant to deposit an amount of Rs. 10 lakhs (Rupees ten lakhs only) within a period of four weeks from the date of receipt of this order and report compliance on 22-3-2010. Subject to such compliance, pre-deposit of balance amounts involved is waived and recovery thereof stayed till disposal of the appeal.
(Pronounced in Court on 8-2-2010) X X X X Extracts X X X X X X X X Extracts X X X X
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