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2010 (10) TMI 403 - AT - Service TaxWaiver of pre-deposit - the applicants herein are liable to pay the Cenvat credit availed of the input services on the ground that the tax paying document is a consolidated one and not in individual’s name - Cenvat credit availed of the input service needs to be considered from the provisions of Cenvat credit rules and the service tax rules wherein the issuance of invoice is contemplated by a service provider - The applicants are directed to produce certificate from the Range officer in respect of freezing of the said amount within four weeks from today and report compliance on 26th November, 2010 before Assistant Registrar - Appeal is disposed of
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