2011 (10) TMI 260

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....or the Revenue Per:  P.G. Chacko This application seeks waiver and stay. After examining the records and hearing both sides, we have found the appeal itself fit for summary disposal. Accordingly after dispensing with pre-deposit we take up the appeal. 2. This appeal is directed against an order of the Commissioner (Appeals) dismissing the assessee's appeal (filed against an adverse o....

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...., interest or penalty. The original authority's order was one for recovery of an amount of CENVAT credit which was found to have been irregularly availed by the assessee for the purpose of payment of service tax on output service. Justifiably, the assessee filed an appeal in ST-4 form before the Commissioner (Appeals). That appeal was within the statutory period of limitation (3 months) prescribed....