2014 (7) TMI 1200

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NGH, MEMBER (TECHNICAL) For the 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 fac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mand has been confirmed on services rendered to MES, and  (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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... observed as under : "Therefore the appellants are entitled for 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, CESTA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 7. While a detailed analysis of the submissions made by the appellants can be 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 t....