2015 (10) TMI 1110

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. ORDER Heard. By this appeal, the appellant is challenging the order dated 24-4-2014 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi whereby learned Tribunal decided the application for waiver of pre-deposit and directed to deposit a sum of Rs. 3.00 crores towards Cenvat credit and CAM services, within a period of eight weeks from the date of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat Excise duty paid on inputs and Service Tax paid on input services used in construction of immovable property can be taken and utilized for discharging Service Tax liability on renting of immovable property. 4. He also drew our attention to Para 7 of the impugned order and submitted that as per finding recorded by the CESTAT, appellant would be eligible for Cenvat credit in respect of i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t services used by their contractors or in relation of construction of malls are the subject matter of the appeal and in other matter, which is identical and similar to the present appeal, this Court directed the appellant to deposit 50% of the amount in question within a period of 45 days from the date of receipt of certified copy of the order and, thus, the appeal be disposed of on the same term....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Department has submitted that in identical circumstances this Court in the case of Bharat Sanchar Nigam Limited v. Commissioner of Central Excise, Indore (CEA No. 35/2014, dated 10-11-2014) has directed the Bharat Sanchar Nigam Ltd., to deposit 50% of the amount in question. On due consideration of the aforesaid, we are inclined to dispose of the appeal with a direction to the appellant ....