2014 (6) TMI 242

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...., Supdt. (AR) ORDER Per: D M Misra: This is an application filed seeking waiver of pre-deposit of demand of Rs.1.19 Crores and equal amount of penalty imposed under Section 78 of the Finance Act. 2. At the outset, the Ld. Chartered Accountant for the applicant submits that during the relevant period i.e. from October, 2005 to April, 2008, they have discharged service tax on various tax....

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....nput services under Rule 6 (5) of CENVAT credit Rules, 2004 but the same were not utilized for providing the taxable output service on convention service. His further submission is that even though necessary information's were submitted to the Department in March, 2010, the demand was issued on 20th April, 2011, therefore, the demand is barred by limitation. 3. Per contra, the Ld. A.R. for ....

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....n input service for the period October, 2005 to March, 2007 therefore, they are eligible to abatement under Notification No. 1/06-ST dated-1/3/2006. We find force in his argument that merely because that they would be eligible to avail credit in future, would not disentitle them from availing the abatement under Notification 1/06-ST dated 1/3/2006, where the condition is specific on the availment ....