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TMI Blog2014 (7) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Bindlish The judgment of the court was delivered by HEMANT GUPTA J.-The present appeal under section 35G of the Central Excise Act, 1944 (for short the "Act") arises against an order passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (for short the "Tribunal") on March 15, 2013 (annexure A1), whereby the appellant was directed to deposit an amount of Rs. 6,50,00,000 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the present case? (II) Whether the learned Tribunal was justified in passing the impugned order dated March 15, 2013 ordering pre-deposit to the tune of Rs. 6,50,00,000 in the facts and circumstances of the present case when the entire issue is covered by the rulings of the learned Tribunal in favour of the appellants? (III) Whether in the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input credits and has rightly claimed such credit. Whether the services so provided is part of input services is the question which is yet to be examined by the Tribunal. Though the adjudicating authority has raised the demand against the said services, the Tribunal has rightly not analysed in detail the provisions related to such services, leaving it to be decided at the time of substantive a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a debatable issue and cannot be said to be patently untenable or without jurisdiction. We do not find any reason to entertain the present appeal as no substantial question of law arises for consideration. However, the appellant is permitted to deposit the said amount within a period of six weeks from today. It shall also be open to the appellant to move an application before the Tribunal for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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