2011 (10) TMI 260

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..... This application seeks waiver and stay. After examining the records and hearing both sides, we have found the appeal itself fit for summary disposal. Accordingly after dispensing with pre-deposit we take up the appeal. 2. This appeal is directed against an order of the Commissioner (Appeals) dismissing the assessee's appeal (filed against an adverse order of the original authority) as time barr .....

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..... y's order was one for recovery of an amount of CENVAT credit which was found to have been irregularly availed by the assessee for the purpose of payment of service tax on output service. Justifiably, the assessee filed an appeal in ST-4 form before the Commissioner (Appeals). That appeal was within the statutory period of limitation (3 months) prescribed for service tax appeals. 3. The impugned .....

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