2013 (10) TMI 620

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....epresentative (DR) ORDER Per. Rakesh Kumar :- The appellant are manufacturers of cement having plant at Kota. They have installed wind mills at Jaisalmer in respect of which input services regarding their erection, installation, commissioning, repair and maintenance were availed. The total service tax involved on the services utilised for erection, installation and commissioning of the wi....

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.... the appellant are not eligible for Cenvat credit in respect of input services received for erection, installation, commissioning and repair and maintenance of the wind mill at Jaiwalmer, issued a show cause notice for denial of the Cenvat credit, its recovery alongwith interest and imposition of penalty. The show cause notice was adjudicated by Additional Commissioner vide order-in-original dated....

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.... 2012 (286) E.L.T. 93 (Tri. -Mumbai) and that on this basis, the Tribunal, in the appellant’s own case for the subsequent period has vide stay order No. 55623-55625/2013 dated 22/01/2013 granted waiver from the requirement of pre-deposit and has also granted stayed the recovery of the Cenvat credit demand, interest and penalty. He, therefore, pleaded that in view of this, the requirement of pre-....