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TMI Blog2009 (12) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... d K. Krishnamurthy, Advocates, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts:- Service Tax of Rs. 4,83,65,919/- Penalty of Rs. 4,84,00,000/- 2. The relevant facts that arise for consideration are the applicants have centralized service tax reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are all common inputs which have been used by them for taxable output services as well as sale of parts relating to gas turbines. The allegation of the revenue in the show cause notice is that the applicant is not maintaining separate records for the input services commonly used in the taxable services as well as in the sale of gas turbines and hence they are required to utilize only 20% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. He would submit that this issue is now squarely covered by the decision of the larger bench in the case of Nicolas Piramal India Ltd. vs CCE 2008 (89) RLT 566 (Tri-LB). He would also submit that the decision of this very bench in the case of Foods, Fats and Fertilizer Ltd., (Final order No.435/2009 dated 27.04.2009) will also cover the issue in favour of the applicant. It is his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have considered the submissions made by both sides and peruse the records. It is undisputed that the applicant is providing services for which they have taken the registration and discharged service tax liability. The question is whether their activity of sale of parts relating to gas turbines will fall under the category of services or under the category of sales. If it falls under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant has reversed an amount of Rs.19,32,037/- on 19.02.2009 (in abundant precaution as submitted by learned senior counsel) in respect of cenvat credit on common input service utilized during the disputed period, We find that at this stage, the reversal of cenvat credit attributable to the common inputs is sufficient for us to consider the matter and dispose the same on merits. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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