2013 (1) TMI 762

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -deposit of duty demand of ₹ 56,031/-. 2. Heard both sides and perused the records. 3. On perusal of the records, I find that the issue involved in this case is regarding the cenvat credit availed by the appellant of the service tax paid by the service provider i.e. canteen services. The adjudicating authority has held in the favour of the appellant on the matter being remanded for den .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndicating that such certificate is not clear that it includes the employees cost from the canteen. I find that such certificate which has been given by competent professional chartered accountant cannot be doubted and that too without any contrary evidence. In my view, the appellants have made out a prima facie case for the waiver of the pre-deposit of the amounts involved. Applications for the wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X