TaxTMI 
TaxTMI 
2014 (7) TMI 1200
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.... Petitioner : Shri Sudhir Malhotra, Advocate For the Respondent : Shri Govind Dixit, A.R. ORDER PER R.K. SINGH : The appellants have filed this stay application along with their appeal against Order-in-Original No. 26/Ldh/2012 dated 1.10.2012 in terms of which demand of Rs. 73,15,931/- has been confirmed along with interest and penalties. 2. The facts, briefly stated, are as under: Against t....
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....d (2) The cum-service tax benefit has not been extended. 4. The ld. A.R. defended the impugned order stating that the de novo adjudication has taken due note of the CESTAT's order. 5. We have perused the CESTAT order. It is seen that the order refers to Ministry of Finance clarification stating that repair and maintenance service rendered to MES would not be taxable under the category o....
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.... cum-service tax benefit, this aspect has not been considered by the adjudicating authority." The adjudicating authority has indeed considered this point to come to a finding that the cum-tax benefit is not available to the appellants. Although in the concluding para, while remanding the case for de novo adjudication, CESTAT had not given specific directions to extend the said benefit, it can be ....
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.... taken up at the time of hearing of the appeal, at this stage of consideration of their stay application, we prima facie notice that out of the gross amount received (Rs.19,90,42,973/-) the value of the goods is indicated to be Rs. 16,35,58,494/-. In short, the value of sweat and labour thus works out to about 17.5% of the gross amount received and the appellants may be entitled to the cum duty be....