9911796707
TMI Blog2012 (9) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... da for the Respondent. ORDER 1. Ld. Counsel submits that the invoice which was subject matter of dispute relating to service tax mentioned therein for the service provided by M/s. Mahaveera Build-Tech (P) Ltd., Ghaziabad clearly exhibited the cenvatable service tax paid by the appellant. 95% of the service tax was paid during the material period with the retention of 5% of such tax mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to rule 4(7) which shall never benefit to the appellant while the appellant is on the rivalry submission. 5. For the reasons aforesaid, both stay application and appeal are taken up for disposal. 6. Certainly the procedure prescribed by rule 4(7) of Cenvat Credit Rules needs interpretation in favour of Revenue. But to the extent service tax is paid in respect of an invoice and in a contingenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of M/s. Mahaveera Build-Tech (P) Ltd., Ghaziabad as to the reason why there was difference in the invoice which caused retention of 5% of the amount in respect of service tax exhibited by the invoice in question. If he is satisfied that there is a valid reason and rule 4 (7) should not be bottleneck, he shall pass appropriate order. 8. In the result, both stay application and appeal are dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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