2015 (3) TMI 1105

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..... that service has not been rendered. The amount that was to be received has not been received. During the relevant period service tax was payable only when the consideration was received. We agree that appellant has made out a prima facie case in their favour under the facts and circumstances discussed above. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted .....

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..... le to take Cenvat credit attributable to such output services which were written off in the books of accounts. The amount demanded is Cenvat credit so utilized. The appellants are providing Telecommunication Services. 2. Learned counsel submitted that the authorities have erred in taking a view that written off of irrecoverable amounts for services rendered makes them ineligible for Cenvat cred .....

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