2013 (5) TMI 210

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....Joshi, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of CCRA-SRT-1/SSP-250/2012-13/U/S/35A(3) dated 10.01.2013. 2. The above said amounts have been confirmed by the lower authorities as an amount of ineligible Cenvat credit availed by the appellant on the service tax paid by CHA, Port and the Transporters, who provided the services i....

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....e transporters of the goods and insurance etc. There are various decisions of this Bench which settled the law that credit of such service tax paid by service providers is allowed to the assessee. Since the issue is more or less settled, we find that impugned order needs to be set-aside. At the same time, we find that we are precluded from going in to the merits of the case as the first appellate ....