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TMI Blog2014 (1) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... ew John: In this application, there is a request for waiver of predeposit of cenvat credit denied vide the impugned order to the extent of Rs.9,12,631/- taken by the applicant during the period July, 2010 to September 2010. The denial of cenvat credit is on various grounds. Some of the important points are as follows:- 1. Service provider did not issue the invoices within 14 days of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of rules at the end of service provider for which no action appears to have been taken at that end. The question whether Revenue is disputing the payment by the service provider based on some evidence or just casting a shadow of doubt is not coming out clearly. The order rings the tone that BSNL as a Public Sector Undertaking cannot claim any special privilege not to follow Central Excise Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring appeal hearing. Also in the matter of construction services the case appears to be one of delay in issuing invoice rather than non-payment of tax. These matters appear to be procedural in nature which will be looked into at the time of hearing appeal. At this stage we consider it proper to grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal. Further th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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