TMI Blog2014 (1) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... licants are entitled to CENVAT credit on services tax – Pre-deposits waived till the disposal – Stay granted. - E/304/2010 - Stay Order No. 136/2012 - Dated:- 19-3-2012 - Shri S.S. Kang and Mathew John, JJ. Shri V.S. Manoj, Advocate, for the Appellant. Shri P. Arul, Superintendent, for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay service tax, are not treated as output services for the purpose of CENVAT Credit Rules, 2004. However, service tax paid under Section 66A is available as input credit under CENVAT Credit Rules, 2004 provided the said services are used as input services by the manufacturer or producer of final products or a provider of output taxable service. 4. In view of the above circular, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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