2009 (5) TMI 334

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....pondent. [Order per: T.K. Jayaraman, Member (T)]. - In terms of the impugned order, the appellants are required to pre-deposit the following amounts. (1) Rs. 18,90,324/-. (2) Rs.11,80,160/. (3) Rs. 30,70,484/-. 2. We have heard both the sides. The appellants supplied XBIS systems to various establishments in the country. They also supplied to Jammu and Kashmir clients. In terms of their contr....

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....inal. When this is the case the appellant would not come under the purview of Cenvat Credit Rule 6(3)(c) and there would not be any requirement for them to maintain separate account. Consequently the restriction of 20% credit will not be applicable. 3. The second demand of Rs. 11,80,160/- relates to the denial of input service tax paid on the sales commission paid by them. He referred to the seve....