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TMI Blog2011 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - All these stay petitions are directed for waiver of pre-deposit of the following amounts : (i) Rs. 1,24,66,675.00 (ii) Rs. 7,74,623.00 (iii) Rs. 1,39,709,75.00 (iv) Rs. 44,788,232.00 2. The above mentioned amounts have been confirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harmaceuticals Ltd. reported in 2010 (18) S.T.R. 611 (Tri.-Ahmd.). It is also his further submission that in appellant's own case I.O.C. v. Commr. of C. Ex. & S. Tax, Patna reported in 2010 (17) S.T.R. 205 (Tri.-Kolkata) this Bench granted unconditional waiver on identical issue. 4. Ld. Jt. CDR on the other hand would submit that the entire history of granting of abatement of 75% on the frei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 31st March, 2007 and in the other two appeals filed the period is subsequent to 12th March, 2007. 5. We have carefully considered the submissions of both sides and perused the records. It is undisputed in these four cases the question is of eligibility to 75% abatement of the freight charges by the goods transport agency a service provider. It is also to be noted that the said elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient condition. In all these cases it is not in dispute that the appellants have provided some forms of declaration as regards non-availment of the Cenvat credit by the service provider. In our considered view the appellants have made out a prima facie case for waiver of the pre-deposit of amounts as indicated above and the stay petitions for waiver of pre-deposit of the amount involved is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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