TMI Blog2011 (1) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... ing amounts:- a. Service Tax - Rs.1,28,219/- b. Interest. c. Penalty - Rs.1,28,219/- u/s 78. 2. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed off at this juncture. Hence, after dispensing with the condition of pre-deposit, we take up the appeal for disposal. 3. Ld. Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the Cenvat Credit. Since the eligibility to the Cenvat Credit needs to be verified from the factual matrix, we are of the considered view that the Adjudicating Authority should go into the matter and re-consider the issue afresh. Without expressing any opinion on the merits of case and keeping all the issues open, we set aside the impugned order and remand the matter back to the Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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