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TMI Blog2013 (9) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Mr. Y. R. Mishra JUDGMENT PC:- This appeal under Section 35G of the the Central Excise Act 1944( "the Act") challenges the order dated 29 April 2013 of Central Excise Customs Service Tax Appellate Tribunal ("Tribunal") requiring the appellant to predeposit 25% of the service tax demand of Rs.1.61 crores for the period June 2006 to March 2007 as confirmed by order dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to remain with the appellant during the term of the lease. 3) The appellant had during the course of setting up the plants had engaged the services of various input service providers and the tax paid to them was taken as credit by the appellant. The credit so taken was utilized by the appellant for discharging the service tax payable while providing of maintenance and repair service. The case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of services received during the installation and commissioning of the plant for discharge of service tax payable on providing services of maintenance and repairs as they are covered by two different agreements. The impugned order directs the appellant to predeposit 25% of Rs.1.61 crores on the basis that there are two different agreements and therefore, credit taken under one agreement cannot be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the above time table, it is directed that till the disposal of the stay application there will be ad interim stay for recovery of service tax, interest and penalty on the basis of the adjudication order dated 29 October 2012 of the Commissioner of Central Excise and Customs.
7) Accordingly the appeal is disposed of in the above terms. No order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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