TMI Blog2018 (3) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... of Franchisee Services or not has been dealt by this Tribunal in the case of Radico Khaitan Limited Vs. CST [2016 (6) TMI 366 - CESTAT NEW DELHI] wherein it was held that the said service does not fall under the category of Franchisee Service - the appellant are not liable to pay service tax under the category of Franchisee Service and it is a case of complete waiver of pre-deposit of demand of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Ashok Jindal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narsimhan, Advocate for the Applicant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The applicant has moved application for waiver of pre-deposit of service tax demand of ₹ 42,22,18,962/- and demand of Cenvat credit of ₹ 53,99,881/- along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds that (a) namely, the appellant has availed excess Cenvat credit in terms of Rule 6(3)(c) of the Cenvat Credit Rules, 2004 i.e. they have utilised Cenvat credit in excess of 20% of liability to pay tax. Further, demand of ₹ 14,75,497/- has been raised on the ground that the invoices are not in the name of appellant or the invoices are not in the name of registered premises of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h to month basis and it is to be seen on the returns basis and as per returns files, the appellant has not taken excess credit of 20% of their tax liability. We further find that M/s. Seagram Manufacturing Pvt. Limited in whose name invoices have been issued has merged with the appellant, therefore on that ground, Cenvat credit cannot be denied. We further find that Cenvat credit sought to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we hold that appellant has made out a prima-facie case for complete waiver of pre-deposit of entire demands confirmed against the appellant in the impugned order. Accordingly, we waive the requirement of pre-deposit till the final disposal of the appeal. Miscellaneous application for early hearing of the stay application also disposed in the above terms. (Order dictated and pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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