2010 (5) TMI 352

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....    Shri T.R. Rajesh Kumar, C.A., for the Appellant. ShriU. Raja Ram, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (T)]. - This stay petition is filed for waiver of pre-deposit of the following amounts :- (a)     Tax - Rs. 1,83,600/- (b)     Interest. (c)     Penalty - Rs. 10,000/- 2.&nb....

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....t that there is nothing on record to show, after availing such membership the appellant has used the said facilities for sales promotion. It is also his submission that the credit which has been availed on the letter of the KGA is not a proper document on which credit to be taken. 5. On careful consideration of the submissions made by both sides, we find that the issue regarding the eligi....