2012 (8) TMI 784

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.... / Decisions)<br>Dated:- 13-9-2011<br>22 of 2011 - -<br>Service Tax<br>B.P. Dharmadhikari and A.P. Bhangale, JJ. REPRESENTED BY : Shri S.G. Shukla, Counsel, for the Appellant. Shri S.K. Mishra, ....

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....ated payment has been used towards CENVAT Credit. The payment made, therefore, must be treated as voluntary payment of service tax. If that amount is to be voluntarily permitted to be utilized towards....