TMI Blog2019 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... nstead directed the appellant to make a pre-deposit of ₹ 64,82,994/- with proportionate interest - the present appeal is allowed. - STA-12-2015 (O&M) - - - Dated:- 14-3-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Mr. Anshuman Chopra, Advocate ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 8.6.2015 (Annexure A-13) passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input service distribution mechanism. Similarly for the period from April, 2011 to March, 2012, the appellant had transferred ₹ 1,98,671/- to its Goa factory. For the period October, 2010 to March, 2011, the Service Division of the appellant at Karnal took Cenvat Credit of ₹ 1,00,744/- on inputs and ₹ 1,98,552/- on the input services. Similarly from April, 2011 to March, 2012, the Service Division of the appellant at Karnal took Cenvat Credit of ₹ 2,07,947/- on inputs and ₹ 3,82,114/- on the input services. Vide notification dated 31.3.2011 (Annexure A-3), the amendment of Cenvat Credit Rules was made effective w.e.f. 1.4.2011. According to the appellant, since it is not engaged in providing of any exempted se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2013 (Annexure A-10) confirmed the demand of Cenvat Credit of ₹ 1,09,23,882/- (₹ 44,40,888/- for the period from October, 2010 to March, 2011 and ₹ 64,82,994/- for the period from April, 2011 to March, 2012). The penalty under Section 78 of the Act was also imposed. Feeling aggrieved by the order, Annexure A-10, the appellant filed an appeal before the Tribunal on 14.3.2014 (Annexure A-11) along with application (Annexure A-12) for dispensing with the condition of predeposit. The Tribunal vide order dated 8.6.2015 (Annexure A-13) granted full waiver for the period from April, 2011 onwards but directed the appellant to make a pre-deposit of ₹ 64,82,994/- along with proportionate interest. Hence, the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, learned counsel for the revenue supported the order passed by the Tribunal. 5. The issue involved in the present appeal relates to waiver of pre-deposit which is condition precedent for hearing of the appeal on merits. In the facts and circumstances of the case, we propose not to delve into the prima facie merits of the controversy as that might prejudice the outcome of the appeal before the Tribunal. Keeping in view the debatable issue involved in the appeal coupled with the fact that for the period from 1.2.2009 to 30.9.2010, the condition of pre-deposit of tax amounting to ₹ 1,46,01,332/- for hearing of the appeal has been stayed by the Tribunal, in our opinion, the appeal filed by the appellant deser ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
