2015 (3) TMI 73

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..... d for waiver of predeposit of tax along with interest and penalty. 2. Ld. Advocate submits that cenvat credit amount of Rs. 8,41,927/- is disallowed by the lower authorities as it was distributed by their principal service distributor. She submits that the period involved in this case is March 2007 to April 2007 at that time distributor was eligible to distribute service tax credit. She submits t .....

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..... h Poly Wooven Pvt. Ltd. - 2012 (25) S.T.R. 4 (Guj.) 4. On the other hand, Ld. AR reiterates the findings of the OIA. He submits that credit availed on GTA services for outward transportation services which is ineligible during the relevant period as the distributor passed on the credit to the appellant. The citations relied upon by Ld. Advocate are not relevant where the appellant-assessees thems .....

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