2009 (12) TMI 426

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..... ax credit. Held that – service tax credit not to be held as ineligible for payment of Service Tax for March and April 2006 after registration. Prima facie case made out for pre deposit waiver. - ST/519/2009 - 19/2010 - Dated:- 21-12-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri B. Sankaran, C.A. , for the Appellant. Shri M. Ravi Rajendran, .....

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..... ellant has taken Service tax registration only in the month of May, 2006 and any Service tax paid post registration are only eligible for the Service tax credit. 4. Ld. DR reiterates the finding of the adjudicating authority. 5. On careful consideration of the submissions made by both sides, we find that it is not a correct to say that the appellant started discharging Service tax liability af .....

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