2009 (8) TMI 720

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sh Kumar, C.A., for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This stay petition is directed against the waiver of pre-deposit of Rs. 3,49,104/- and penalty of Rs. 10,000/-. 2. Heard both sides and perused the records. The issue involved is denial of Cenvat Credit to the applicant on the ground that the invoices/documents .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ial of credit is on the ground that supplier has defaulted in discharging the service tax liability. We are of the considered view that this cannot be a reason for denying the Service Tax credit to the applicant, as they have already paid the amount of invoice to the supplier. We find, that the applicant has made out, prima facie, case for the waiver of the pre-deposit of the amounts involved. App .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X