2011 (6) TMI 91

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..... 8,252/- stands reversed by them along with interest of Rs. 4,291/- As such, by reversing the credit availed on the input services, the same would amount as if no credit was ever taken - As such,dispense with the condition of pre-deposit of service tax - As the Commissioner (Appeals) has not decided the appeal on merits, set-aside the impugned order and remand the matter to Commissioner (Appeals) .....

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..... able subject to the condition that no modvat credit stands availed by the assessee. It is the contention of the learned advocate that during the relevant period, except for March 2006, there was no such condition in the notification. In any case, he submits that the entire credit of Rs. 8,252/- stands reversed by them along with interest of Rs. 4,291/-. As such, by reversing the credit availed on .....

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