2013 (11) TMI 708

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..... of pre-deposit of amount of interest and penalties imposed by the adjudicating authority for procedural errors and committed by the appellant while availing the cenvat credit and debiting the amount of Education Cess and Secondary & Higher Education Cess. 2. Heard both sides and perused the records. 3. As the issue involved in all these stay petitions is regarding:    i) Availment of .....

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..... ontested the issue before the lower authorities. At the same time, it is the claim of the counsel that they are eligible to avail the cenvat credit on such invoices issued by the ISD. In my view, the appellant's claim cannot be summarily rejected by the lower authorities. The procedure of issuance of service tax distribution by ISD was evolved, in order to avoid the mis-utilisation/manipulation of .....

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..... ute that appellant had shown the debits of the amounts in the year 2006 and 2008 and when there was no balance in the Education Cess and Secondary & Higher Education Cess account. The same was made good by the appellant in the year 2010 on being pointed out by the audit party. In my view, prima facie, the appellant is liable to pay interest on such amount, which they were supposed to debit and pay .....

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