2013 (4) TMI 329

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....JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 4,47,808/- and penalty of equal amount. 2. The above said amounts have been confirmed as ineligible Cenvat credit as the appellant has taken credit on the service tax paid on Customs House Agent Services, Terminal Handling Charges, Goods Transport Agency services and Export Sale Co....

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....e tax credit availed on the Export Sales Commission is approximately Rs. 34,000/-, which needs to be deposited by the appellant. Since the first appellate authority has dismissed the appeal only for non compliance with the order of pre deposit and without recording any findings on the merits of the case, we direct the appellant to deposit an amount of Rs. 34,000/- (Rupees thirty four thousand only....