2014 (7) TMI 827

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evnath For the Respondent : Suneesh Bindlish The judgment of the court was delivered by HEMANT GUPTA J.-The present appeal under section 35G of the Central Excise Act, 1944 (for short the "Act") arises against an order passed by the Custom, Excise and Service Tax Appellate Tribunal, New Delhi (for short the "Tribunal") on March 15, 2013 (annexure A1), whereby the appellant was directed to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eposit to the tune of Rs. 6,50,00,000 in the facts and circumstances of the present case? (II) Whether the learned Tribunal was justified in passing the impugned order dated March 15, 2013 ordering pre-deposit to the tune of Rs. 6,50,00,000 in the facts and circumstances of the present case when the entire issue is covered by the rulings of the learned Tribunal in favour of the appellants? (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... therefore, the appellant is entitled to the benefit of input credits and has rightly claimed such credit. Whether the services so provided is part of input services is the question which is yet to be examined by the Tribunal. Though the adjudicating authority has raised the demand against the said services, the Tribunal has rightly not analysed in detail the provisions related to such services....