2011 (2) TMI 1060

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....for the respondent Per: M.V. Ravindran: This stay petition is filed for waiver of pre-deposit of an amount of Rs. 3,10,96,524/- (disallowed cenvat credit) along with interest thereof and equivalent amount of penalty. 2. Heard both sides and perused the records. 3. On perusal of the records we find that the adjudicating authority has confirmed the demand on the ground that the appellant is....

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....ing bills. It is also not in dispute that the contractor has been discharging service tax liability on the contract executed by him and the assessee has been paying the said service tax to the contractor.  In our considered opinion, if the assessee was discharging service tax liability raised by the contractor and if the service is eligible as 'input service' as per the definition in the Cenv....