2014 (1) TMI 1196

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....resh Jain, DR, for the Respondent. ORDER The prayer in the application is to dispense condition of pre-deposit of Service Tax of Rs. 50,74,588/- and penalty of identical amount. 2. As per the facts on record, the appellants are engaged in undertaking the process of electroplating/painting on the semi-finished goods sent to them by M/s. Hero Motocorp Ltd. in terms of provisions of Notificat....

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....on of penalty. 3. The appellant's contention is that the clearances effected in terms of provisions of Notification No. 8/2005-S.T., cannot be held to be exempted clearance so as to invoke the provisions of Rule 6(2) of Cenvat Credit Rules. Ld. Advocate submits that the issue is no more res integra and stands decided by the Larger Bench of the Tribunal in the case of Sterlite Industries Indi....