2014 (9) TMI 78

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....es. 2. Common issue is involved. Therefore, the applications are taken up together. 3. The applicants filed the applications for waiver of pre-deposit of service tax of Rs. 94,23,398/-, interest and penalties. 4. The demand is confirmed on the ground that the applicants are providing taxable services such as scientific and technical consultancy service and also providing non taxable servi....

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.... authority denied the benefit on the ground that the applicant had not filed any option as provided under rule 6 (3) (ii) of the Cenvat Credit Rules. The applicant also submitted that the benefit of the provisions of Rule 6 (5) is also not allowed as certain input services which are covered under Rule 6 (5) of the Cenvat Credit Rules and the applicants are not required to reverse the credit in res....