2015 (12) TMI 208

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....cate, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER After hearing both sides for a considerable time and considering the submissions, we consider it appropriate that the matter should be remanded at this stage itself rather than keeping the issue pending by granting waiver of pre-deposit and stay of recovery. Since we are remanding the matter, we do not consider it nec....

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....f the department to arrive at the liability of service tax and has confirmed the same. 2.2 Learned counsel also submitted that Cenvat credit of more than Rs. 4.96 crores has been denied on the ground that Cenvat credit invoices have old address. He drew our attention to another order passed by another Commissioner in respect of the very same appellant for a different period wherein similar....

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....rived in accordance with law. After going through the various demands that have been confirmed, we find that prima facie, the appellants did not have a case in respect of an amount of Rs. 3.6 lakhs. When we informed learned counsel, he fairly agreed that the liability to this extent would be discharged. In our opinion, if the appellant deposits an amount of Rs. 5 lakhs within eight weeks and repor....