2013 (10) TMI 1008

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..... 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 [2011 (9) TMI 852 - KARNATAKA HIGH COURT]. Accordingly, we are of the view that appellant has made out a prima-facie case for the waiver of pre-deposit of the amounts involved. Applications for the waiver of pre-deposit of amounts involved are .....

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..... nism, as provided under Section 66A of the Finance Act, 1994. 2. Heard both sides and perused the record. 3. We find that the entire objection of the Revenue in confirming demand on the assessee/appellant is that they have utilised the cenvat credit available with them for discharging service tax liability that get attracted on them under the provisions of Section 66A of the Finance Act, 1994. .....

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