2011 (4) TMI 497

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ay petition is filed for waiver of pre-deposit of the following amounts.     (i) Service Tax of Rs.36,62,672/- under Section 73 (1) of Finance Act, 1994 along with applicable interest; and     (ii) Equal amount of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004. 2. Heard both sides and perused the records, 3. It is seen from the records that the Adj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....could not render the advertisement services. 5. The learned SDR would reiterate the findings of the learned Commissioner (Appeals). 6. On a careful consideration of the submissions made by both sides, we find that the issue involved in this case is regarding eligibility of cenvat credit availed by the appellant on MS angles, tubes, plates, sections, sheets, channels, bars, etc. We find that ....