2009 (10) TMI 889

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.... Ravindran:- 1.This stay petition is directed against the waiver of pre-deposit of the following amounts:- (i)Service Tax ₹ 1,01,62,480/- (ii)Interest (iii) Penalty at the rate of two per cent per month on the Service Tax amount confirmed at (i) above starting with the first day after due date till the date of actual payment of the outstanding service tax subject to the condition that th....

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....our attention to the finding portion of the Co-ordinate Bench in appellants' own case as on the very same issue. 4. Learned JCDR reiterates the findings given by the Adjudicating Authority. 5. On a careful perusal of the records, we find that the issue involved in this case is whether the appellant is eligible to avail 20% of the credit on the input stage credit for the entire year as a whol....