TMI Blog2014 (5) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... ts since any observation made by the Court would prejudice the case of either of the parties in the pending appeal. Suffice it to state that the Appellate Tribunal, on a prima facie analysis, has granted waiver of pre-deposit on deposit of ₹ 40 lacs together with proportionate interest which amount has been directed to be deposited within six weeks from the date of the order. The issue of financial hardship has not been raised before us and nor does it appear to have been raised before the Appellate Tribunal - No substantial question of law arises - Decided against assessee. - Central Excise Appeal No. - 102 of 2014 - - - Dated:- 15-5-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud, CJ And Hon'ble Dilip Gupta,JJ. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the CESTAT directing the Appellants to deposit Rs.40 lakhs with interest as a condition precedent for hearing the Appeal is correct in law by relying on the decision of Ultratech Cement Ltd. Vs. CCE, Raipur reported at 2014-TIOL-478-CESTAT-DEL which has been stayed by the Chhattisgarh High Court as reported in 2014-TIOL-543-HC-Chhattisgarh? D. Whether in facts circumstances of present case impugned stay order dated April 21, 2014 passed by the CESTAT directing the Appellants to deposit Rs.40 lakhs with interest as a condition precedent for hearing the Appeal is correct in law in the light of conflicting judgement in the case of L.G. Electronics (India) Pvt. Ltd. Vs. CCE reported at 2010(19) STR 340 (Tri-Del)? The appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f by the impugned order with the following observations: 2. Prima facie, since the period in issue i.e. August 2011 to March 2012 is after amendment of the definition of input service and in view of the decision of this Tribunal in Ultra Tech Cement Ltd. vs. C.C.E., Raipur dated 18.11.2013 in Excise Appeal No.381/2010 and batch, it appears to us that credit availed in respect of internet charges labour supply, professional services, rent, security guard charges, store maintenance and cleaning charges etc. would fall outside the ambit of the amended definition of input service. Credit availed in respect of store maintenance and cleaning charges and lease rent is of a value of Rs.40 lakhs, approximately. The credit availed by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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