2013 (11) TMI 558

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....ant: Shri S. Thirumalai, Advocate and Shri Harish Bindumadhavan For the Respondent: Shri M.S. Negi, DR ORDER Per Mr. Sahab Singh : Three set of applications No.E/STAY/57169/2013, E/STAY/57239/2013 and E/STAY/57240/2013 have been filed by M/s. A F Ferguson And Co. seeking waiver of deposit and the stay of recovery of CENVAT credit and penalty confirmed on them by CCE (Appeals). The peri....

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....from 05-02-2006 to 20-02-2011, their case is covered by the retrospective amendment by way of insertion of clause 6(6)(A) of the CENVAT Credit Rules and the retrospective amendment is made applicable in the clause 144 of the Finance Bill, 2012. Therefore, the period after 09-02-2006 is squarely covered in the retrospective amendment. For the period prior to 10-02-2006, it is the contention of the ....

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....for the CENVAT Credit and accordingly are liable to pay the service tax in excess of 20% through PLA. As regards Tribunal's decision in the case of Sobha Developers, he submits that the Department has challenged the decision in the High Court. 5. After hearing both the sides, I find that in the case of appeal No.56650/2013, period involved is clearly covered by the retrospective amendment as pe....