9911796707
TMI Blog2015 (10) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the appellant is challenging the order dated 24-4-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi whereby learned Tribunal decided the application for waiver of pre-deposit and directed to deposit a sum of Rs. 3.00 crores towards Cenvat credit and CAM services, within a period of eight weeks from the date of order dated 24-4-2014 and to submit the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on input services used in construction of immovable property can be taken and utilized for discharging Service Tax liability on renting of immovable property. 4. He also drew our attention to Para 7 of the impugned order and submitted that as per finding recorded by the CESTAT, appellant would be eligible for Cenvat credit in respect of inputs, capital goods and input services used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of construction of malls are the subject matter of the appeal and in other matter, which is identical and similar to the present appeal, this Court directed the appellant to deposit 50% of the amount in question within a period of 45 days from the date of receipt of certified copy of the order and, thus, the appeal be disposed of on the same terms. The order dated 7-1-2015 reads as under :- "B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Bharat Sanchar Nigam Limited v. Commissioner of Central Excise, Indore (CEA No. 35/2014, dated 10-11-2014) has directed the Bharat Sanchar Nigam Ltd., to deposit 50% of the amount in question. On due consideration of the aforesaid, we are inclined to dispose of the appeal with a direction to the appellant to deposit 50% of the amount in question within a period of 45 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, we direct the appellant to deposit 50% of the amount, within a period of 45 days from the date of order. 7. In the meanwhile, learned Tribunal shall not dismiss the appellants' appeal for non-compliance of the direction about the pre-deposit and shall decide the appeal on merits, expeditiously, at the earliest, in accordance with law, only after receipt of deposit of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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