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M/s. Chandrika Environ Versus The Addl. Commissioner, Central Excise, Customs and Service Tax

2015 (9) TMI 828 - ANDHRA PRADESH HIGH COURT

Waiver of pre deposit - Whether the Tribunal is correct in rejecting the claim of waiver of pre-deposit in the circumstances of the case where the levy is challenged on the ground of merits as well as on the ground of jurisdiction - Held that:- Work undertaken by the appellant is to restore waste pits and for this purpose the service providers have to undertake skimming of oily waste, collection, redistribution and transportation of oily and non-oily drilling waste and thereafter restoration and .....

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granting interim relief pending disposal of the appeal, is only a prima facie view and not a conclusive one. Therefore, it is always open for the appellant to plead further before the appellate authority to sustain his plea. - Tribunal directed a sum of ₹ 25.00 lakhs to be deposited as a condition precedent in exercise of the power under Section 35-E of the Act would indicate that the Tribunals view expressed on merits is only a prima facie view and the Tribunal would be considering the c .....

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tance of the appellant-company against the Stay Order No. 20864 / 2015, dated 29.14.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short CESTAT) by raising the following substantial questions of law for adjudication. i) Whether the appellant has prima facie good case on merits in the appeal before the CESTAT? ii) Whether the Hobble Tribunal is correct in rejecting the claim of waiver of pre-deposit in the circumstances of the case where t .....

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s strong prima facie case on merits in the appeal and will be put to undue hardship if it is required to so deposit and balance of convenience lies in favour of unconditional waiver? v) Whether the impugned order is in accordance with guidelines laid down by this Hon ble Court in Sri Chaitanya Educational Committee case (38 VST 292)? The respondent-company is engaged in the business of providing Cleaning Service apart from site formation and clearance, excavation, earthmoving and demolition serv .....

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23,37,761/- payable on the amounts received during the years from 2006-2007 to 2007-2008 for the works done by them and the Commissioner of Customs and Central Excise, by order dated 14.08.2012, while confirming the proposed levy of tax, directed the appellant to pay the demanded amount. When the appellant preferred an appeal before the CESTAT along with an application seeking stay of recovery of the disputed tax, the Tribunal, by the impugned order dated 29.04.2015, while waiving the requiremen .....

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the material, the question of directing payment of any amount would not have arisen. He further submits that prima facie, the appellant made out a case for grant of waiver of pre-deposit, but the Tribunal has not property considered this aspect. The learned counsel fairly submits that the appellant could not place relevant material though available with them before the Tribunal to consider the plea of financial hardship of the appellant in making payment and the same may be condoned and an oppo .....

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hardship on the part of the assessee to make payment and (3) Provide measures to safeguard the interest of the Revenue. Inasmuch as no relevant material was placed before the Tribunal with regard to hardship of the appellant in making payment, the Tribunal was right in passing the conditional stay order, and the same does not warrant any interference by this Court. Prima facie, as could be seen from the Agreement, the work undertaken by the appellant is to restore waste pits and for this purpose .....

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p all the wastage and bring it back to the original condition. The learned counsel for the appellant submits that the activity undertaken by the appellant does not fall within the definition of Cleaning Service and that aspect is not properly considered by the Tribunal. Concerning this aspect, we are of the view that when a statutory appeal is pending on the file of the Tribunal and any opinion that is expressed by the Tribunal granting interim relief pending disposal of the appeal, is only a pr .....

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onsidering the case on merits at the time of hearing the appeal. So far as financial hardship is concerned, the learned counsel for the appellant urges that even though the appellant made out a prima facie case, the Tribunal did not properly consider the application seeking waiver of pre- deposit, however, he has fairly submitted that for the reasons best known the appellant could not place proper/relevant material though available with them before the Tribunal, but submits that he is prepared t .....

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