2013 (1) TMI 633

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..... Petition is filed for waiver of pre-deposit of the amount which has been confirmed as in-eligible CENVAT Credit by the lower authorities on the ground that the appellant has availed the Service Tax paid by the service provider to a third party to whom the appellant has supplied their final product.   2. After hearing both sides on the Stay Petition, we find that the appeal itself could be di .....

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..... case needs to be factually appreciated in as much as if the appellant is able to justify his claim that the services rendered by the service provider is a contractual obligation, and then the question of availing CENVAT Credit needs to be appreciated from that angle and also on the factual matrix.   5. In view of the above, in our considered opinion, this issue needs reconsideration by the f .....

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