ITC LTD. Vs. THE COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

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

(2.) THE demand has arisen on the ground that the applicant had wrongly utilized the Cenvat credit for payment of service tax on the services of 'Goods Transport Agency (GTA)'. The adjudicating authority while confirming the demand has passed the following order:

(3.) AFTER considering the submissions made by both sides and perusal of the records, we find that during the relevant period, the appellant was considered as service provider in respect of the service tax as 'Goods Transport Agency'. We find that in identical issue in the appellant's own case, this Bench by Stay Order No. 719/2009 dated 20.4.2009 has granted full waiver of pre -deposit of the amounts involved in that case. In view of this position, we find that the appellant has made out a prima facie case for waiver of pre -deposit of the amounts involved in the matter. The application for waiver of pre -deposit of the amounts involved in the matter is allowed and recovery thereof stayed till the disposal of the appeal.