2013 (11) TMI 349

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.... Kutty, A.R. JUDGEMENT Per: Mr. M.V. Ravindaran; This Stay Petition is filed for waiver of pre-deposit of service tax of Rs. 29,58,922, CENVAT Credit of Rs. 34,20,167/-, interest thereof, equal amount of penalty under Section 76 of Finance Act, 1994 and also penalty of Rs.2,000/- under Rule 15(3) of CENVAT Credit Rules, 2004. 2. The above said amounts have been confirmed by the adjudic....

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.... manufactured and sold by them. It is also undisputed that the appellant is hiring sub-contractors for doing the basic work at the site for such erection, installation of the DG sets and the said sub-contractor, after completing the services at the site, raises the bill on the appellant by paying Service Tax on the said amount. The appellant takes the credit of this Service Tax and raises further ....