2011 (2) TMI 231

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..... . Vishav Bharti, Advocate for the petitioner.   Mr. H.P.S. Ghuman, Advocate for the respondents.   ADARSH KUMAR GOEL, J.   1. This petition has been filed for quashing of order of the Customs Excise and Service Tax Appellate Tribunal, respondent No.2, dated 29.10.2010, rejecting the plea for waiver of demand on account of wrongful availment of Service Tax Credit and CENVAT Credit .....

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..... in its order in IDEA Cellular Ltd. v. CCE 2009 (16) STR 80 (Tri.Ahmd.) granted complete waiver following identical order of the Bombay Bench referred to therein. 3. Learned counsel for the respondents does not dispute that Bombay Bench and Ahmedabad Bench of the Tribunal granted complete waiver in identical circumstances. 4. In view of above, without expressing any opinion on merits, we direct g .....

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