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2012 (11) TMI 369 - CESTAT, NEW DELHICenvat Credit - Waiver of Pre-deosit of Duty - Appellant bank has been providing banking and financial service and paying service tax on such services - The appeellant contended that revised return for one of the return periods involved was filed beyond the time-limit prescribed in the Rules but whether there was any need to file revised return at all for taking credit of service tax paid by the branch in the books maintained by the Circle office it causes no loss to Revenue. Held that :- Waiver of pre-deposit of dues arising from the impugned order and stay collection of such dues during the pendency of the appeal - in favour of appellant.
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