2010 (3) TMI 215 - AT - Service Tax

Stay waiver of pre deposit appellant agreed to make good the payment by cash there can be no objection to allowing re-credit of the amount paid through utilization of CENVAT credit payment of service tax in cash orders with permission to take re credit of cenvat credit utilized earlier of the same pre deposit of penalty waived

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal, directing the appellants to pay the disputed service tax amount of Rs.45,262 by cash and take re-credit of the amount paid through CENVAT credit. The penalty was waived as the payment was made using credit.