2017 (4) TMI 1279

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....mar, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - Heard Mr. P. Murugesan, learned counsel for the petitioner and Mr. R. Nandakumar, learned counsel for the second respondent. 2. This writ petition has been filed challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, dated 18-6-2014. The said order is an interi....

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....ition contending that the petitioner will not be covered under the category of management, maintenance or repair services and they are only a small unit involving re-treading of old tyres. 5. The Division Bench of this Court has entertained this writ petition and granted an order of interim stay on 23-9-2014 initially for a limited period which was extended further by an order dated 13-10-....

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.... elaborately referred to the factual matrix and referred Section 83 of the Finance Act, 1944 which states that certain sections of Central Excise Act, 1944 would apply and therefore, [Section] 35F of the Central Excise Act, 1944 would apply which provides for pre-deposit. Further, it is submitted that W.P. No. 3277 of 2013, in the case of Mahabir Enterprises v. Commisioner of Central Excise and W.....