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2014 (5) TMI 763
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....or the Appellant. Shri N. Jagadish, AR, for the Respondent. ORDER Heard both sides. Applicant filed this application for waiver of pre-deposit of duty of Rs. 56,40,148/-, interest and penalty. Demand is confirmed after denying credit of service tax taken on works contract service on the ground that after 1-4-2011 in view of the amendment to the definition of "input" in the Cenvat Credit R....
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....t of services received before 1-4-2011 is available. 2. Revenue submitted that no doubt in view of the Board Circular cited above, the applicants are entitled for credit in respect of services completed before 1-4-2011. In the present case, applicant failed to produce any evidence that taxable service is received prior to 1-4-2011. 3. We find that the applicant vide a communication....