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TMI Blog2014 (5) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of service tax, even before the payment of same by the service provider. 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 - Stay granted. - Appeal No. 50600 of 2014 - ORDER NO . SO/ 51211 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id service tax paid by the service provider on 21.5.09. 2. Proceedings were initiated against the appellant on the ground that inasmuch the service tax payment by the service provider was as a result of adjudication attributing willful suppression to the present service provider, the present appellant cannot avail the Cenvat credit of service tax paid by him. For the above proposition, the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax due to deliberate suppression and the subsequent issuance of supplementary invoices. The said provision was introduced in respect of service tax only with effect from 01.04.2011 by inserting clause (bb) in Rule 9 (1). In as much as the period in the present appeal is before 01.04.2011, I dispense with the condition of pre-deposit of duties. 5. I also find that appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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