9911796707
TMI Blog2014 (5) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... i D Singh, AR ORDER Per Ms. Archana Wadhwa: The dispute in the present appeal relates to availment of Cenvat credit of service tax of Rs. 10,74,468/- on the basis of invoices issued by the service provider. It is seen that the appellant availed the services of man power supply from one Mr. X. during the period 2005-2006 to 2008-2009. However, the said service provider did not deposit his servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the appellant that inasmuch as the period in the present case if prior to 1.4.11, the fact of payment of service tax by the service provider on account of suppression etc., will not debar him from availing the Cenvat credit of the same. 4. It is seen that the period involved in the present appeal is from 2005 to 2008 and these supplementary invoices stand issued 24.03.2009. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said availment was on the ground that appellant had paid the service tax to service provider for further depositing the same with the department. For such advance availment of service tax credit, the appellant has already paid the interest on the same. 6. In view of the above, I dispense with the condition of pre-deposit of duty and penalty and allow the stay petition unconditionally. (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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