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TMI Blog2014 (2) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on output service and therefore the utilization of CENVAT credit is unquestionable – Held that:- The issue was itself highly debatable and this debate can be had at the final hearing stage - in the invoices pertaining to output services viz. warranty services, maintenance services and installation services, the service charges and the cost of materials were separately shown and service tax wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 60,97,422/- iii. CENVAT credit after applying reversal formula under Rule 6(3A) Rs. 26,33,33,466/- iv. CENVAT credit for the period 2008-09 Rs. 55,69,864/- v. CENVAT credit wrongly taken on output service Rs. 7,43,588/- vi. Delayed payment of service tax Rs. 65,69,274/- vii. Excess utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 ST was not claimed while paying such tax on output service and therefore the utilization of CENVAT credit is unquestionable. Per contra, the learned Commissioner (AR) submits that the imports were made over a long period (2005-2009) and no credit of CVD was taken during such period and that the entire credit was taken all of a sudden in March 2010. It is further pointed out that, in the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant can claim support from a Stay Order passed by this bench viz Order No. 1213/2012 dated 17.07.2012 passed by this bench in Appeal No. ST/965/2011 filed by the same assessee. To some extent, the learned counsel appears to have made out a case against the quantification of these demands. According to him, at best, the appellant can be said to have irregularly availed CENVAT credit only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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