HUTCHISON ESSAR SOUTH LTD. Vs. CCE

JUDGEMENT

(1.) THIS is a stay application filed along with an appeal challenging the order of the Commissioner of Customs and Central Excise, Meerut -I dated 31.1.2007. In the impugned order, the Commissioner has confirmed the demand of cenvat credit against the appellant a la foi dropping the demand of cenvat credit made under the show cause notice for the various reasons, detailed thereunder.

(2.) THE appellants are registered with the Service Tax authorities at Meerut for providing telephone services and admittedly have been filing ST -3 returns with the department. The dispute is with regard to availment of cenvat credit which has culminated into the total demand of Rs. 2,60,27,342/ - besides and imposition of a penalty on the appellants to the tune of Rs. 50,10,000/ -.

(3.) FOR convenience sake the demand raised could be covered under the following three categories: