2011 (6) TMI 91

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....: Mrs. Archana Wadhwa;   After hearing both the sides, we find that Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order passed by him vide which the appellant was directed to deposit entire confirmed amount of service tax of Rs. 3,40,031/-.   2. The said service tax stands confirmed against the appellants by denying them the abatement in terms of ....

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....ration by Commissioner (Appeals), while directing them to deposit the duty amount.   3. After hearing the learned DR, we find that inasmuch as the credit availed by the appellants stands reversed by them, the same would amount to the fact as if no credit was taken, in view of the law declared in various precedent decisions. As such, we dispense with the condition of pre-deposit of service ....