2014 (2) TMI 411

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....onal Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged demands which include the following: i. Rs. 38,05,936/- demanded towards service tax and education cess for the period 2003-05 in adjudication of show-cause notice dated 15.06.2006; ii. Rs. 1,25,52,070/- demanded under Section 11D of the Central Excise Act r....

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....total value under Notification No. 1/2006 ST dated 01.03.2006. An amount of CENVAT credit (Rs. 15,03,489/-) which was found to have been taken on input services has been reversed in the context of claiming the above abatement. An amount of interest also was paid by the appellant (Rs. 12,46,579/-). With regard to the demand confirmed against them under Section 11D of the Central Excise act, the lea....

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....ion against the demand of over Rs. 4.2 crores. He submits that the extended period of limitation under the proviso to Section 73(1) of the Finance Act 1994 was invoked in this case without valid reasons. 3. We have also heard the learned Additional Commissioner (AR) who has reiterated the findings of the adjudicating authority. He has particularly adverted to the applicability of Section 11D of t....

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....aining registration with the department. The appellant is therefore precluded from arguing that they were not liable to pay service tax on the subject activities prior to 16.06.2005 (What the second show-cause notice alleged was the fact that the noticee was not liable to pay service tax prior to 16.06.2005 under the head 'Erection, Commissioning and Installation Service'). Prima facie, the appell....