2009 (12) TMI 185

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....ORDER M.V. RAVINDRAN, JUDICIAL MEMBER This stay petition is directed against the waiver of pre-deposit of the service tax amount of Rs. 2,92,47,275; interest thereon and penalty under sections 76, 77 and under rule 15 of Cenvat Credit Rules, 2004. The issue involved is regarding eligibility of Cenvat credit on the service tax paid on various services which were received by the appellants at the ....

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....ils which are produced now before the Tribunal were not produced before the adjudicating authority to consider the issue. 4. In counter, the learned Chartered Accountant submits that these evidence were produced before the adjudicating authority, but he failed to consider the same. 5. We find that at this juncture, the appeal itself can be disposed of as the issue lies in a narrow compass. Accor....