SKF SEALING SOLUTIONS P. LTD. Vs. CST

JUDGEMENT

(1.) THIS stay petition is directed against the pre -deposit of following amounts:

(2.) HEARD both sides and perused the records. The confirmation of the demand has arisen on the ground that the applicant had availed CENVAT Credit of Rs. 4,72,151/ - on the Service Tax paid on catering services, rent -a -cab services, car maintenance services etc. Lower authorities were of the view that they are not eligible to take the credit. The adjudicating authority confirmed the demand along with interest, imposed penalties. On an appeal, ld. Commissioner (Appeals) directed the appellant to deposit 50% of the confirmed amount as pre -deposit by the lower authorities for hearing and disposing appeal. Having not complied with the stay order, the ld. Commissioner (Appeals) has rejected the appeal for non -compliance.

(3.) LD . DR submits that the appellant could have complied with the order of the stay and then agitated the issue before the lower authorities.