2013 (10) TMI 255

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..... ce of the credit - Whether failure to follow the mode of grant of CENVAT credit recognized by law debars from eligibility to such credit – Held that:- Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the service tax demanded in each appeal - Subject to compliance realization of the balance demands shall be stayed during penden .....

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..... its that the service tax in the present case has already been discharged by the service provider and calling for pre-deposit shall cause prejudice to the appellant. 2. Revenue on the other hand says that there is a violation of the law. Eligible to CENVAT credit is through a mode prescribed by law. The appellant shall not get benefit of credit following a mode not known to law. It was also submi .....

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