2013 (10) TMI 739

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....n; This stay petition is filed for the waiver of pre-deposit of duty of Rs. 8,97,537/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed as ineligible cenvat credit of service tax paid by the service provider on the ground that the documents on which the credit was availed was debit notes and does not contain the requirement of provisions of Rul....

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....e debit notes/ documents on which the credit was availed, are of the period later than the registration. It is undisputed that the appellant had received the services rendered by the service provider and has also paid the service tax to the service provider. 5. We find that, at least in one case, the appellant has availed an excess credit of Rs. 12,629/- which needs to be reversed by him. We dire....