2013 (11) TMI 1172

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....D. M. Misra; This is an Application seeking waiver of pre-deposit of CENVAT Credit of Rs.2,35,112/- and equal amount of penalty imposed under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. 2. Ld. Chartered Accountant, Shri Pankaj Kumar Agarwal appearing for the Applicant has submitted that they had availed CENVAT Credit on various input services which....

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....tted that a Credit of Rs.5,193/- relates to installation of air-conditioner in their Head Office, and hence admissible to CENVAT Credit being input service. Further, the ld. Advocate submitted that the amount of Rs.98,528/- relates to CENVAT Credit on club membership, which would, however, also be admissible being an input service. The ld. Advocate made a fair offer to make a pre-deposit of Rs.50,....