2015 (5) TMI 458

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.... i/b. M/s. PDS Legal, for the  Appellant. Shri Pradeep S. Jetly a/w. Jitendra B. Mishra, for the Respondent. ORDER An application for stay was made by the appellant assessee before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. That was to seek waiver of the condition of pre-deposit and stay of recovery pending disposal of the statutory Appea....

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....ircumstances, the prejudice caused is immense because now the Tribunal has imposed a condition on the appellant and that too in its absence Of deposit of the entire sum as demanded by the Commissioner of Central Excise, Customs & Service Tax, Raigad in the Order-in-Original dated 17th November, 2013. 3.  Mr. Jetly appearing on behalf of the Revenue would submit that it vas incumbent upon t....

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.... the Appeal is heard finally. 6.  We have with the assistance of Mr. Sreedharan and Mr. Jetly perused the impugned order. To be fair to Mr. Sreedharan he had in alternative urged that on merits as well he will able to satisfy this Court that the order was not just, fair and proper. However, we find from a reading of the impugned order that the application was placed before the Tribunal on ....

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....w that without laying down a general rule or a precedent but only in the facts and circumstances of the present case that we can adopt such a course where prima facie nexus would have to be established with the service of bringing in raw materials and for purposes of production of goods in the appellant's factory and their ultimate removal and whether on such an activity can credit be claimed ....