2013 (11) TMI 86

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..... M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs 1,17,79,857/- interest thereof and equivalent amount of penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has availed cenvat credit of the service tax paid by them on GTA services which was liable to be paid as per the provision .....

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..... of limitation also, the seeking reversal is unsustainable. The contract entered by the appellant with his purchasers is for FOR destination basis, which would mean that the place of removal is factory premises of the purchaser and they are responsible till the goods to reach their destination. 5. Learned departmental representative reiterate the findings of the lower authorities. 6. On careful c .....

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..... purchasers. All these issues need deeper consideration and can be considered at the time of final disposal of appeal. In our view, the appellant has not made out a case of complete waiver of pre-deposit of the amounts involved inasmuch as the same is within the limitation period. Accordingly, we direct the appellant herein to further deposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) .....

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