2008 (2) TMI 172

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..... Shri P. K. Katiyar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - 1. We have heard both sides on the applications for waiver of pre-deposit of service tax of Rs.13,70,365/- and penalty of Rs. 10,000- (subject matter of appeal No. E/1312/07) and Rs. 47,62,220/- and penalty of Rs. 10,000/- covered by appeal No. E/1313/07. The demands have been confirmed by disallowi .....

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..... artment, the fact remains that prima facie an allocation chart is not the prescribed document for the purpose of availment of credit. Keeping in view the totality of the facts and circumstances of the case, we direct pre-deposit of Rs. 3,00,000/- (Rupees three lakhs only) towards service tax confirmed in appeal No. E/1312/07 and Rs. 10,00,000/- (Rupees ten lakhs only) (in appeal No. E/1313/07) wit .....

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