Availing cenvat credit against pre-deposit - to be considered as 'deposit of Service Tax or not' -...

Availing cenvat credit against pre-deposit - to be considered as 'deposit of Service Tax or not' - Since, payment made under 35F is not specifically finding any place in Rule 3 ibid, taking of such amount as Cenvat credit is contrary to such statutory provision and hence, denial of Cenvat benefit in the present case by the authorities below is in conformity with the statutory provisions - Demand confirmed - AT .....

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