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TMI Blog2014 (4) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... - realising that there was no need to pay service tax as a receiver, appellant filed a refund claim which was allowed - Before receiving the refund, appellant had reversed the cenvat credit taken by them - Held that:- The legal principle laid down cannot be said to be not applicable just because the service receiver and the provider happen to be one and the same. Further, I also find considerable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s waived and stay against recovery of the dues is granted during the pendency of appeal - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... as cenvat credit reversed by the appellant. Aggrieved by the orders of the lower authorities that appellant is liable to pay interest, appellant in appeal before this Tribunal. 2. Ld. Counsel submits that in this case it was not the case of the department that the credit had been taken wrongly. At the time when credit was taken it was taken correctly since service tax had been paid. When there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s end where cenvat credit is taken is whether cenvat credit is taken on the basis of proper document and whether the tax was paid or not. Whether tax was paid/payable/not payable has to be considered by the assessing authority in charge of the service receiver. The legal principle laid down cannot be said to be not applicable just because the service receiver and the provider happen to be one and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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