2012 (9) TMI 269

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.... -  After hearing both sides, the COD applications are allowed as the short delay of five days involved in the filing of the appeals has been satisfactorily explained. 2. The remaining applications in Appeal Nos. E/1651, 1653, 1654/2011 seek waiver of pre-deposit and stay of recovery in respect of CENVAT credit denied to the appellant on rent-a-cab service for the periods of dispute. A....

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....d counsel for the appellant submits that, in the earlier appeals, the assessee obtained waiver of pre-deposit and stay of recovery in respect of the same service vide Stay Order Nos. 381-383/2011 ibid and therefore similar relief is liable to be granted for the present case as well. The learned DR opposes this plea on the strength of the Hon'ble Karnataka High Court's judgment in the case of C.C.E....

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....submissions, I am of the view that the appellant is yet to make out a prima facie case against the demand of Rs. 3,20,749/-. The lower appellate authority categorically held that they did not have more than 250 workers in their factory to make it obligatory for them to provide canteen facility within the factory premises. This finding has not been challenged in the present appeal. As per the Hon'b....