TMI Blog2014 (12) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ing availed of without proper documents - partial stay granted. - Appeal No.ST/56237/2013-CUS[DB] - STAY ORDER NO. 52739/2014 - Dated:- 24-7-2014 - G. Raghuram and Mr. R. K. Singh, JJ. For the Appellant : Shri B.L. Narasimhan, Advocate For the Respondent : Shri Amresh Jain, DR ORDER PER: R.K. Singh; The appellants have filed the stay application along with appeal No. ST/56237/2013-CU[DB] against Order-in-Original No. 21-24/SA/CCE/ST/2012 dated 29.11.2012 in terms of which Cenvat credit amount of ₹ 5,56,16,995/- has been denied and ordered to be recovered along with interest and mandatory equal penalty. 2. The facts, briefly stated, are that the appellants were given four Show Cause Notices for disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.4,99,997/- Total amount of Cenvat Credit denied Rs.5,56,16,965/- The appellants have contended that the issue of admissibility of credit on inputs/capital goods, namely. structures of iron and steel towers and pre-fabricated buildings etc., and on the aforesaid input services was the subject matter in the case of M/s. Bharti Tele Ventures Ltd. Vs. CCE C, Pune 2011-TIOL-35-HC-MIM-ST where the CESTAT Mumbai granted full waiver of pre-deposit. In addition the issue of availability credit on input/capital goods was the subject matter in the case Idea Celluar Ltd. Vs. CCE, 2009-TIOL-717-CESTAT-AHM where the CESTAT granted full w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve in support of full waiver from pre-deposit and the Ld. AR fairly conceded this point. As regards the impugned Cenvat Credit of ₹ 1,13,90,700/- relating to input services the appellants have referred to several judgments mentioned above in their support where full waiver has been granted even in respect of this issue. As regards the Ld. ARs objection mentioned above, the appellants have categorically stated that the situation of the type referred to by the Ld. AR does not exist in their case. 5. It is seen that the appellants have not sought waiver of pre-deposit of credit of ₹ 4,99,997/- denied for being availed of without proper documents. 6. In view of the foregoing discussion, and in view of the judgments referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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