2013 (11) TMI 451

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..... perception that the petitioner was availing Cenvat credit on certain input services (under provisions of the Cenvat Credit Rules, 2004) in respect of cargo handling service and warehousing service etc. which were however not being used entirely for providing the specified output service viz. maintenance and repair services provided by the petitioner, proceedings for recovery of Cenvat credit avai .....

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..... service could be cleared by availing Cenvat credit and the remaining must be remitted in cash. Petitioner however has discharged the output service tax liability by availing Cenvat credit in toto and not to the extent of only 20%, in terms of the 2004 Rules. 2. In the circumstances, we consider it appropriate to grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned .....

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