2012 (11) TMI 729

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.... BY :  Shri V.S. Shejpal, Advocate, for the Appellant. Shri J.S. Negi, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  These two Stay Petitions are filed for waiver of pre-deposit of Service Tax of Rs. 9,95,150/- with interest and penalty imposed under Section 76 of Finance Act, 1994. 2. Heard both sides and perused the records. 3. The issue ....

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....ities are of the view that availment of CENVAT Credit and utilization thereof is incorrect and hence they have demanded and confirmed reversal of CENVAT Credit as well as amount of duty paid by appellant by utilization of supposedly ineligible CENVAT Credit. 6. On careful consideration of submissions made by both sides, it is not in dispute that the appellant is providing Repair & Maintena....