ORDER
P. Karthikeyan, Member (T)
1. This application filed by M/s. Suja Rubber Industries (Private) Limited seek waiver of predeposit of Rs. 1,33,819/- being demand of CENVAT credit availed towards the payment of service tax on outward transportation of the assessee’s products and also an amount of Rs. 15,000/- being the penalty imposed on the appellants. The impugned order has confirmed the above order of the original authority relating to the period February 2005 to January 2006.
Moving the application, ld. Counsel for the appellants submits that owing to conflict of views among different Benches of the Tribunal on the admissibility of CENVAT credit as input service for outward transportation of final product, the issue in dispute has been referred to Larger Bench for final decision. He also cites Stay Order No. 1070/07 dated 2.11.07 of the Tribunal relating to M/s. Krishna Fabrications (P) Ltd in whose case also a similar demand was affirmed in the same impugned order.
2. Ld. SDR does not oppose the prayer. In the circumstances I grant complete waiver of predeposit and stay of recovery of dues as per the impugned order till the final disposal of the appeal.
(Pronounced and dictated in the open Court)