2014 (8) TMI 297

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....S S Kang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,06,00,169/- interest and penalties. The demand is confirmed after denying the benefit of Notification NO. 1/2006-ST dated 1.3.2006 on the ground that the applicant availed the benefit of the Notification contrary to the provisions of the Notification as the applicants were ava....

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....tax paid on the common inputs and simultaneously availed the benefit of the Notification. As per the condition of the Notification, the benefit of the Notification is not available in case where cenvat credit of duty paid on input services is availed. In view of this, the impugned order is rightly passed. 5. Now the applicants have reversed the whole of the credit in respect of duty paid on inp....