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TMI Blog2013 (11) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... hat service tax credit which has been distributed by the head office as an ISD, are the services which are not received by the current appellant herein which is the Silvassa factory. It is also recorded that the service tax credit which has been distributed is in respect of some other factory. In this case, the appellant has reversed the cenvat credit so availed by him and had not contested the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, AR. PER : M V Ravindran All these three stay petitions are filed for the waiver of pre-deposit of amount of interest and penalties imposed by the adjudicating authority for procedural errors and committed by the appellant while availing the cenvat credit and debiting the amount of Education Cess and Secondary Higher Education Cess. 2. Heard both sides and perused the records. 3. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has reversed the cenvat credit so availed by him and had not contested the issue before the lower authorities. At the same time, it is the claim of the counsel that they are eligible to avail the cenvat credit on such invoices issued by the ISD. In my view, the appellant's claim cannot be summarily rejected by the lower authorities. The procedure of issuance of service tax distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cess and Secondary Higher Education Cess, I find that it is not in dispute that appellant had shown the debits of the amounts in the year 2006 and 2008 and when there was no balance in the Education Cess and Secondary Higher Education Cess account. The same was made good by the appellant in the year 2010 on being pointed out by the audit party. In my view, prima facie, the appellant is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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