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TMI Blog2015 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; The issue involved is whether CENVAT credit of service tax paid on input services can be taken when the service provider has paid the service tax with interest and has approched the Settlement Commission for settling the case. After hearing both the sides, we find that this Tribunal in the case of Indian Oil Corporation Ltd. Vs. CCE, Mumbai-II [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppression has not attained finality as the same has not been adjudicated. The allegation of suppression has been considered by the Commissioner of Chennai in his order as under :- The question whether such additional amount of duty become recoverable from the manufacturer on account of short levy by reason of fraud etc. will not have relevance in view of the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de payment of duty but the credit can be denied in case of suppression, mis-statement etc. with an intent to evade duty. 2. It can be seen that in this case first of all admittedly the service provider has approached the Settlement Commission but there is no indication or information as to what happened to the application filed and whether the case has been settled or not. In view of the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature and therefore at this stage, it is not appropriate for us to decide the issue or to consider the stay application. Therefore, we consider it appropriate that the impugned order should be set aside at this stage and matter remanded to the original adjudicating authority who shall proceed to adjudicate after the Settlement Commission decides the issue and after the adjudication process in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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