2009 (2) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER Ld. Counsel Shri Joy Kumar submits that the Adjudication has been made on three counts. Firstly, holding that there was service charge receipt towards SIM cards sold, an amount of Rs. 71,49,132/- has been levied. Secondly, Cenvat credit has been held to be inadmissible to the Appellant in respect of input service and that made levy of Rs. 10,20,380/-. The third count is that there is levy on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....prior to 14-1-07 should not be brought to the ambit of levy. With the aforesaid submission, ld. Counsel prays that there should be no pre-deposit of the demand during pendency of the appeal. 3. Ld. DR submits that the ld. Commissioner has made sincere efforts to examine all the claims of the appellant. There was no categorical claim made in respect of activation charges. There is no doubt that sa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the appeal. 4. Heard both sides and perused the record. 5. We are unable to satisfy even after an elaborate hearing was granted as to whether the levy of Rs. 71,49,132/- shall be attributable towards sale of goods i.e. is SIM cards or partly for card and partly for activation charge. In absence of a clear pleading by the Appellant, the Authorities below brought out the facts and figures to s....