2014 (7) TMI 157

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....ng: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs. 2,14,04,295/- interest and penalty. The demand is confirmed in view of provisions of Rule 14 of the Cenvat Credit Rules, 2004 read with Sec. 73(2) of the Finance Act, 1994. 3. The demand is confirmed on the ground that the applicants were availing credit of service tax paid on common i....

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....nput services set aside the demand. 5. Revenue relied upon the provisions of Rule 6 of the Cenvat Credit Rules and submitted that as the appellants had not maintained separate records, the demand is rightly made. 6. We find that in the case of Jost's Engineering Co. Ltd. (supra). The Tribunal set aside the demand, which was confirmed on the same ground after taking into consideration the rev....