2010 (2) TMI 375

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....e Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Service tax - Rs. 90,14,074/- (b) Interest. (c) Penalty - Rs. 25,000/- u/r 25. (d) Penalty - Rs. 10,000/- u/r 15(3). 2. Heard both sides and perused records. 3. The confirmation of....

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....submit that the appellant had already reversed the proportionate credit as per the provisions of Rule 6. It is also his submission that the said Rule 6(3) will not be applicable as it is in respect of input and not in respect of input services in question. It is his submission that provisions of Rule 6(1) discuss only in respect of inputs used in the manufacture of goods and the said restriction d....

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..... 5. Ld. Jt. CDR would submit that the adjudicating authority has given detailed reasoning for the confirmation of the demand of the amount. It is her submission that the adjudicating authority has in fact given them the benefit wherever is due. In view of this, it is her submission that the appellant should be put to strict conditions. 6. We have considered the submissions made at length by....