TMI Blog2015 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... hich rests on appreciation of evidences and also interpretation of various provisions of law, which would be considered at the time of final disposal of appeals. Keeping in view the interest of Revenue and also in the interest of justice, it would be appropriate to direct the Applicant No.(i) to deposit ₹ 47.00 lakhs. - Partial stay granted. - SP-80081-80083/13, In ST Appeal Nos. 75031-7503 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother manufacturing unit, namely, TSL, Jamshedpur. He submits that the Department has confirmed the demand alleging that the input services used in one unit, cannot be availed in another unit. He submits that-there is no bar in availing the cenvat credit on input services used in one unit to avail another unit. 3. The ld. A.R. appearing for the Department, reiterates the findings of the ld.Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate to direct the Applicant No.(i) to deposit ₹ 47.00 lakhs. Consequently, we direct the Applicant No.(i) (M/s Tata Steel Ltd.) to deposit ₹ 47.00 lakhs (Rupees forty seven lakhs only) within a period of eight weeks from today and report compliance on 23.09.2015. On deposit of the said amount, the balance dues adjudged against Applicant No.(i) and all dues against Applicant No.(ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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