2014 (10) TMI 82

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....NT Per: P.K. Das: The applicant filed this application for waiver of predeposit of tax of Rs. 42,45,840/- along with interest and penalty for the period 2007-08 to 2009-10. 2. Heard both the sides and perused the records. 3. The applicants are engaged in the manufacture of 'Steel Castings'. By the impugned order, Cenvat credit was denied on various input services, which is reproduced a....

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....elevant potion of the adjudication order. It is contented that the helicopter service was not used exclusively in relation to business activity of the applicant. The Ld. Advocate on behalf of the applicant drew the attention of the Bench to the relevant portion from the reply to the show cause notice that whenever the helicopter was used by the Group Company, they have been raising invoice on the ....

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....bmission of the Ld. Advocate on this issue. 7. Regarding the denial of credit on Management Consultancy Service, the relevant portion of the earlier stay order is reproduced below:-           5.3 In the case of Management Consultancy, the relevant invoices have not been brought on record by either side. There is no prima facie evidence to show tha....