2013 (12) TMI 559

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..... R On a perusal of the records and hearing both sides, we find that, for the present purpose, the question to be considered is whether the debit of CENVAT credit available as on 29-6-2010 in the CENVAT credit register of the appellant towards payment of Service tax for the period from November to December, 2009 is legally in order. The appellant debited a total amount of Rs. 7,97,09,746/-, under p .....

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..... appellant gets legitimate support from the above Circular to the proposition that CENVAT credit which accrued to the appellant on 29-6-2010 could be utilized for payment of arrears of Service tax for the period February to December, 2009. Therefore, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues. (Pronounced & dictated in open Court)
Case laws, Decis .....

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