2014 (1) TMI 405

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....nt. ORDER This stay petition is filed for waiver of pre-deposit of the following amounts:- (1)     Rs. 2,09,396/- confirmed as ineligible Cenvat credit; (2)     Interest thereon under Rule 14 of the Cenvat Credit Rules, 2004; and (3)     Penalty of Rs. 30,000/- under Rule 15 of the Cenvat Credit Rules, 2004. 2. Heard both sides....

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....al Representative reiterates the findings of the ld. Commissioner (Appeals) and more specifically submits that M/s. ABB Ltd. reported in 2009 (15) S.T.R. 23 (Tribunal-LB) has been stayed by Hon'ble High Court of Karnataka in its order dated 10-12-2009. 7. On careful consideration of the submissions made by both the sides, I find that Cenvat credit of Service Tax paid on the services availed ....