2013 (9) TMI 739

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....Raichandani & Mr. Jas Sanghvi For the Respondent : Mr. Y. R. Mishra JUDGMENT PC:- This appeal under Section 35G of the the Central Excise Act 1944( "the Act") challenges the order dated 29 April 2013 of Central Excise Customs Service Tax Appellate Tribunal ("Tribunal") requiring the appellant to predeposit 25% of the service tax demand of Rs.1.61 crores for the period June 2006 to Marc....

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....e ownership of the Oxygen plant continues to remain with the appellant during the term of the lease. 3) The appellant had during the course of setting up the plants had engaged the services of various input service providers and the tax paid to them was taken as credit by the appellant. The credit so taken was utilized by the appellant for discharging the service tax payable while providing of ....

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....credit of service tax paid taken in respect of services received during the installation and commissioning of the plant for discharge of service tax payable on providing services of maintenance and repairs as they are covered by two different agreements. The impugned order directs the appellant to predeposit 25% of Rs.1.61 crores on the basis that there are two different agreements and therefore, ....