2014 (2) TMI 706

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vindaran; When this stay petition was called out, none appears on behalf of the appellant nor there is any request for adjournment. Since the matter is coming for the second time for disposal, I take up the stay petition disposal without any representation. 2. Heard the learned Assistant Commissioner (AR) and perused the record. 3. The issue involved in this stay petition is regarding the waive .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t herein. In my considered view, if an assessee makes the payment of the invoices which indicate service tax payable and avail the Cenvat credit, the activity or the action of service provider or not depositing the same in the Government Treasury will not bar the service recipient from taking Cenvat credit on the service tax paid, if eligible. 4. I find that the appellant has made out a prima fac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X