TaxTMI 
TaxTMI 
2012 (7) TMI 28
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....ted the above Miscellaneous application. On specific query from the Bench, ld. Counsel submits that this miscellaneous application is for staying the operation of the impugned order pending disposal of the stay petition. Since the stay petition is listed today, this miscellaneous application is dismissed as infructuous. We find that the miscellaneous application No. E/Misc./372/10, is filed for seeking ad interim stay till the disposal of the stay petition. Since the stay petition is listed today, this miscellaneous application is also dismissed as infructuous. 2. This stay petition is filed for waiver of pre-deposit of the following amounts :- (a) Credit - Rs. 81,90,451/- (b) Credit - Rs. 34,17,855/- (c) Interest. (d....
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....ing a trading centre in addition to manufacturing units. It is his submission that there is a mention of there being a trading centre and there would be service received on which the credit is availed and distributed by the Head Office would also include the service tax credit availed by the input credit distributor; It is his submission mat the service tax returns filed by the appellant does not disclose the amount of service tax credit availed on the trading activity, as it is a consolidated amount. He would submit that the distribution of credit of service tax on trading activity is a doubtful proposition. For this proposition, he would rely on the decisions of this Tribunal in the cases of Eveready Industries India Ltd. v. CCE 2010 (249....