2013 (3) TMI 132

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....licants are seeking waiver of pre-deposit of service tax of Rs. 1,04,69,725/- on account of denial of CENVAT credit on capital goods used by the applicant during the period 2006-07 and 2007-08. 2. The facts of the case are that the applicants are under the activity of coal was heries and they are having registration at Nagpur with effect from 25.11.2004. The applicant intimated regarding their fo....

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.... the applicant submits that as they have availed CENVAT credit during the period 2006-08 and show-cause notice has been issued on 15.03.2011, same is barred by limitation as availment of CENVAT credit was shown by them in ST returns. It is further submitted by the ld. counsel that there is a procedural lapse, therefore, at the most they are required to pay interest for the impugned period as they ....