https://www.taxtmi.com/caselaws?id=216323 The Tribunal found in favor of the appellant, ruling that the Commissioner's order demanding service tax based on billed amounts and disallowing Cenvat credit was unsustainable. As the provisional assessments were not finalized and the issue of wrongly availed credit was not raised in the notices, the demand was deemed unnecessary. The Tribunal waived the pre-deposit requirement for the appeal hearing, stayed the recovery of the demand, and allowed the appellant's stay application until the appeal's resolution. en-us Fri, 07 Oct 2011 00:00:00 +0530 Thu, 23 Aug 2012 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216323 The Tribunal found in favor of the appellant, ruling that the Commissioner's order demanding service tax based on billed amounts and disallowing Cenvat credit was unsustainable. As the provisional assessments were not finalized and the issue of wrongly availed credit was not raised in the notices, the demand was deemed unnecessary. The Tribunal waived the pre-deposit requirement for the appeal hearing, stayed the recovery of the demand, and allowed the appellant's stay application until the appeal's resolution. Case-Laws Service Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216323