2015 (10) TMI 975 - AT - Service Tax

Waiver of pre dpeosit - Cenvat Credit - Held that - appellant has reversed the amount under CENVAT account. Both sides agreed that the amount has been paid. We consider the same amount has been debited in CENVAT account in compliance with the provision to Section 35F of the Central Excise Act 1944. - stay application disposed of.

Summary

The Appellate Tribunal CESTAT Mumbai found that the appellant had reversed the amount under CENVAT account, which was agreed upon by both sides. The amount had been paid and debited in compliance with Section 35F of the Central Excise Act, 1944.