https://www.taxtmi.com/caselaws?id=215453 The Tribunal denied the appellant's stay application against the order-in-appeal confirming a demand for wrongly utilized service tax credit. The appellant's argument of the demand being time-barred due to disclosure in returns was rejected. The Tribunal noted the lack of specific details in the returns regarding CENVAT credit and the failure to maintain a separate account as required by the CENVAT Credit Rules, 2004. As a result, the Tribunal directed the appellant to make a partial pre-deposit, staying the recovery of the balance amount during the appeal process. en-us Fri, 20 Apr 2012 00:00:00 +0530 Mon, 02 Jul 2012 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215453 The Tribunal denied the appellant's stay application against the order-in-appeal confirming a demand for wrongly utilized service tax credit. The appellant's argument of the demand being time-barred due to disclosure in returns was rejected. The Tribunal noted the lack of specific details in the returns regarding CENVAT credit and the failure to maintain a separate account as required by the CENVAT Credit Rules, 2004. As a result, the Tribunal directed the appellant to make a partial pre-deposit, staying the recovery of the balance amount during the appeal process. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215453