- (1.) The court: The petitioner has challenged the portion of the order dated October 7, 2013 passed by the Customs, Excise and Service Tax Appellate Tribunal (Cestat), Kolkata, Eastern Zonal Bench, by which an application seeking waiver of the pre-deposit of the duty is disposed of. By the impugned order, the Cestat disposed of two applications namely, an application for correction and/or rectification of the mistakes as well as an application seeking waiver of the deposit of duty to maintain the appeal.
(2.) So far as the first order is concerned, the petitioner is not aggrieved as the Cestat has allowed the said application permitting the petitioner to amend and/or rectify the mistakes. But so far as the second application is concerned, the Cestat has directed the deposit of 25 per cent of the service tax amount and 10 per cent of Cenvat credit amount within eight weeks.
(3.) Though the petitioner claims that the services so provided falls under the heading "services by club or association" but the assessing authority at the time of passing the assessment order held that the said services are coming under the head "insurance auxiliary services". Precisely, the aforesaid dispute is a subject-matter of an appeal before the Cestat which is yet to attain finality. On perusal of the impugned order this court finds that the Cestat had disposed of the said application seeking waiver of the deposit of duty on the plea that the Cenvat credit claims by the petitioner on the basis of the document which is not prescribed.;