2014 (1) TMI 1510

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....appellant. However, written submission dated 18.4.2013 from the learned consultant for the appellant is before me. In the written submission, it has been stated that out of the total amount of CENVAT credit being input service tax credit in respect of erection, commissioning and aviation consultancy service etc., amounting to Rs. 61,756/- disallowed, the appellant has reversed Rs. 1793/- on 3.11.2....

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....see any reason to grant waiver of pre-deposit of the CENVAT credit denied. The issue involved is one of interpretation. At this stage, I consider the submissions of the learned AR that the appellant should pre-deposit the entire amount of CENVAT credit denied. Accordingly, the appellant is directed to pre-deposit the balance amount of Rs. 59,963/- (Rupees Fifty nine thousand nine sixty three only)....