2010 (7) TMI 690

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..... DR (Proxy), for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard the learned advocate for the appellant. As regards the departmental representative, it is informed that Mr. Agarwal, DR was supposed to appear in this matter. However, he is on leave. Therefore, he is unable to appear in the matter and the matter be adjourned. 2. Notice about the listing of stay .....

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..... the Noticee is eligible to avail Cenvat credit on the supplementary invoices issued by the service providers to him. The service providers of the services to the Noticee appeared to have not paid the Service Tax on account of services provided by them. This non-payment of service tax was subsequently noticed by the Department. On being pointed about non-payment of service tax the service providers .....

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..... document on which the credit sought to be availed, that cannot be a justification for denying the credit. Bearing in mind the same, we find prima facie case having been made out for grant of stay of the impugned order. Hence the amount of Rs. 1,96,94,840/- which has been demanded while denying the credit on the above ground as well as the interest demanded thereon and the penalty imposed is waived .....

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