2014 (2) TMI 694

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.... Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant are an authorised service station providing the taxable service of servicing of automobiles and also the business auxiliary service. During the period of dispute i.e. during period from 01/10/07 to 31/03/11, they were availing of Cenvat credit of service tax paid on various input services like maintenance of machinery, tra....

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....edit. On this basis, after issue of show cause notice the Jurisdictional Assistant Commissioner vide order-in-original dated 16/5/12 confirmed the Cenvat credit demand of Rs. 3,61,760/- alongwith interest and imposed penalty of equal amount on them under Rule 15 (2) of Cenvat Credit Rules. On appeal being filed to Commissioner (Appeals), this order of the Assistant Commissioner was upheld vide ord....

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....ded that the appellant have strong prima facie case in their favour and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Davinder Singh, the learned Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner (Appeals) ....

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....s own case is not applicable to the facts of this case, as in that judgment Hon'ble High Court had reduced pre-deposit to 50% on the ground that the denial of Cenvat credit should be proportionate to the input services used for trading activity. On the limitation, he pleaded that the longer limitation period has been correctly invoked as the appellant suppressed the relevant facts from the Departm....