2015 (6) TMI 1245 - AT - Service Tax

Utilization of CENVAT Credit for payment of pre-deposit - HELD THAT - There is no dispute that the appellant paid the amount through Cenvat account. There is no such provision denying the payment of pre-deposit through Cenvat account. Application disposed off.

Summary

The Appellate Tribunal CESTAT Ahmedabad directed the applicant to pre-deposit Rs. 5 lakhs, which was done through Cenvat account. The Revenue sought verification of payment, but it was confirmed that Cenvat credit can be used for pre-deposit. The compliance of the stay order was recorded, and the miscellaneous application was disposed of.