2015 (2) TMI 880

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....e For the Respondent : Sri S. Misra,  Addl. Commr. (A.R.) ORDER Per DR.D.M. MISRA; This is an application filed seeking waiver of pre-deposit of CENVAT Credit of Rs. 1.99 Crores and equal amount of penalty imposed under Rule 15 (2) of CENVAT Credit Rules read with Section 11AC of CEA, 1944. 2. At the outset, the Ld. Advocate Shri Ravi Raghavan for the applicant submits that the....

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....CPL received various services on behalf of the applicant and discharged the service tax under respective category. Consequently, M/s. ABMCPL raised input service for rendering services under the common head of 'Business Support services'. It is his submission that the CENVAT Credit cannot be denied to the applicant. 3. Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner. He....