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TMI Blog2013 (7) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ove said stay petitions being in respect of the same assessee and also has identical issue, for two different periods, are being disposed of by a common order. 3. The Adjudicating Authority has confirmed the demands on the ground that the appellant had availed ineligible cenvat credit of the service tax paid on different services used in the construction and maintenance of the township. 4. Learned Counsel at the outset would submit that the service tax paid on the different services which are used in the construction and maintenance of their township which is situated within the factory premises. It is his submission that the said residential township was inevitable as appellant's factory was situated in a remote area and in order to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Andhra Pradesh in the case of ITC, which according to him has held that if the staff colony is in vicinity of factory which is located in remote and scheduled area, credit of the service tax paid on services received for township should not be denied. It is his submission that there being two different views expressed by the different high Court on an identical issue, stay petitions filed for waiver of dispensations of pre deposit should be allowed. It is also his submission that the appellant has reversed an amount of Rs . 2.80 crores and is facing severe financial hardship, as is clear from the balance sheet for the year ending 31.3.2013. He would produce copy of the profit and loss account and submit that there is huge loss, and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals. 6. Ld. Counsel would submit that the CBEC circular No. 943/4/2011-CE. dated 25.04.2011 (sic), is also in an akin issue, wherein board has said goods brought in the factory like furniture and stationary used in an office within the factory, are goods used in the factory and are used in relation to the manufacturing business and hence credit of duty paid can be allowed; it is his submission that the case of the appellant is on more stronger footing as the residential township is accommodating those employees who are required for the smooth functioning of the appellant's factory. 7. We have considered the submissions made at length by both sides and perused the record. We find that the issue involved in this case is debatable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. This argument of the ld. counsel need deeper consideration. 9. We find that the appellant has deposited an amount of Rs.2.80 crores against confirmed demand of Rs.9.62 crores on the very same issue; we find that the amount of deposit which has been made by the appellant works out to approximately 25% of the confirmed demand. As we find that the issue is arguable one and there is claim of financial hardship, we consider the amount deposited by the appellant during proceeding before the lower authorities as enough deposit to hear and dispose the appeal. Accordingly, applications for the waiver of pre deposit of the balance amounts involved are allowed and recovery thereof stayed till the disposal of appeals. (Pronounced in the Court on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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