2014 (5) TMI 33

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..... ional stay granted. - Appeal No.118 of 2012 - - - Dated:- 10-7-2013 - G Raghuram and P K Jain, JJ. For the Appellant : Shri B Venugopal, Adv. For the Respondent : Mr A K Nigam, AR. JUDGEMENT Per: G Raghuram: 1. Waiver of pre-deposit and stay of all further proceedings, pursuant to the adjudication order dated 30.09.2012, is sought. 2. The petitioner/appellant was admi .....

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..... elf-assessed liability to service tax to the extent of Rs. 2,21,20,238/- by availing Cenvat credit in respect of tax remitted on input services received anterior to its registration as a service provider; and discharged the balance self-assessed liability of Rs. 1,56,17,727/- in cash on 17.09.2009, apart from remittance of interest of Rs.27,09,219/- also in September,2009. 3. The authority reje .....

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..... ssessed liability and also levied interest under Section 75 of the Finance Act, 1994 apart from penalties under Section 76, 77 and 78 of the Act. 4. Whether the Cenvat credit could be availed in respect of inputs received prior to registration, is an issue which has to be appropriately considered at the final hearing of the appeal. We are prima facie not persuaded with the petitioner's clai .....

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