2007 (7) TMI 278

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..... he Respondent. [Order per : T. Anjaneyulu, Member (J)]. - Heard both sides. 2. This is application filed by the applicant for grant of waiver of pre-deposit of the amount of service tax and its recovery pending disposal of the appeal. 3. The applicant herein name M/s. Ambuja Cement, Ambujanagar, Taluka - Kodinar, Dist. Junagadh is engaged, inter alia, in the manufacture of cement and clinker fa .....

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..... e packing station. 4. The show cause notice dated 30-3-2006 was issued alleging that the appellant had irregularly availed Cenvat credit to the tune of Rs. 18,26,378 [Rs. 17,90,563/- (service tax) + Rs. 35,815/- (education cess)] of service tax paid on various "input services" in contravention of Rule 2(1) read with Rule 2(m), Rule 3(1) and Rule 3(4) of Cenvat Credit Rules, 2004. The demands were .....

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