2013 (9) TMI 626

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.... PER : P K Das Applicant filed this application for waiver of predeposit of CENVAT credit amount of Rs.22,11,07,828/- along with interest and equal amount of penalty. 2. Heard both sides and perused the records. 3. We find that the major amount of credit of Rs.20.30 crores was denied on tower and shelters as well as input services relating to tower and shelters. In this context, learned ....

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....eported in 2011 (21) STR J79 (Bom.). He further submits that final order in the case of M/s. Bharti Airtel Ltd. as referred to by the Ld. AR was appealed before the Hon'ble Bombay High Court in Central Excise Appeal (L) No.35 of 2012 and the High Court by order dt. 14.3.12 granted interim stay. He further submits that by subsequent order dt. 28.3.12, the Hon'ble High Court ordered "Pending admissi....

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....decision are totally different from the present case. It is noticed that the Hon'ble Bombay High Court by order dated 14th March 2012 and 28 th March 2012 directed that the duty demand confirmed by the CESTAT shall not be enforced till further orders. Revenue is not able to produce any further order. At this stage, we find it is appropriate to grant waiver of predeposit and stay of recovery of due....

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....ntention of learned advocate is that description of these services would show that these services rendered in relation to their business and covered under the definition of "Input service credit". On the other hand, learned AR submits that the applicants have not stated in detail the services in their reply to the show cause notice and therefore Commissioner rightly denied the credit. 6. After ....