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TMI Blog2013 (10) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are arising out of a common order and hence all are taken up for disposal. The applicant has also filed miscellaneous applications to record additional pleadings, which are also allowed. 2. The applicant has filed these applications for waiver of pre-deposit of tax of Rs.76,24,217/- along with interest and penalty for the period 1.6.2007 to 31.3.2009. The learned counsel on behalf of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taken on immovable property. On this issue, he relies on the decision of the Hon'ble Andhra Pradesh High Court in the case of Commissioner of Central Excise Vs. Sai Samhita Storages Pvt. Ltd. 2011 (23) STR 341 (AP) and the decision of the Hon'ble Tribunal in the case of Navratan S.G. Highway Properties P. Ltd. Vs. CST, Ahmedabad - 2012 (26) STR 10 wherein it has been held that credit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Works Vs. CCE, Guntur- 2010 (20) STR 145 and CCE, Surat Vs. Aneri Construction - 2012 (286) ELT 639. He further drew the attention of the Bench the relevant portion of the order wherein it is submitted that the applicant has taken the goods long before introduction of levy on renting of immovable property on 1.6.2007 and therefore the contention of the learned counsel that they have correctly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the decision of the Hon'ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. Vs. CCE, Tirupati -2012 (278) ELT 167 (AP). 4. After hearing both sides and on perusal of the records, we agree with the submission of the learned AR in respect of denial of credit of Rs.36,66,326/- on capital goods received prior to 1.6.2007 much before the introduction of levy on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in their ST-3 returns. 5. In view of the above discussions, we find that the applicant has failed to make out a prima facie case for waiver of entire amount of tax along with interest and penalty. Accordingly, we direct the applicant to deposit Rs.30,00,000/- (Rupees thirty lakhs only) within a period of eight weeks and report compliance on 30.10.2013. Upon such deposit, predeposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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