2013 (10) TMI 1008

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..... , A.R. ORDER Per : Mr. M.V. Ravindaran; These two stay petitions are filed for the waiver of pre-deposit of the amounts confirmed by the adjudicating authority and upheld by the first appellate authority, interest thereof and penalties. Demand has arisen on the ground that appellant has ineligibly availed cenvat credit for discharge of service tax liability on Business Auxiliary Services and Bu .....

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..... held that appellant being service recipient discharging the service tax liability as service provider, he is to be treated as service provider and he can discharge the service tax liability by utilising the credit available. Prima-facie, we find that the issue seems to be covered by the judgment of the Hon'ble High Court of Karnataka. Accordingly, we are of the view that appellant has made out a p .....

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