2009 (10) TMI 570

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..... r the Appellant. Shri J. Singh, JDR, for the Respondent. [Order]. - The applicant is seeking waiver of pre-deposit of Rs. 2,00,845/- along with interest and penalty of Rs. 1,00,000/- confirmed against the applicant in the impugned order. 2. The applicant is the manufacturer of cement and availed Cenvat credit paid on the service tax amounting to Rs. 2,00,845/- on account of Certificatio .....

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..... for the applicant submits that the applicant has paid the service tax on the services availed by them under proper invoice and as per Cenvat Credit Rules. The applicant is entitled to take Cenvat credit on the service tax paid by them. The adjudicating authority has wrongly held at the end of the recipient of the service that the recipient of the service is not entitled to take the credit on this .....

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