2014 (5) TMI 979

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....vocates For the Respondent : Shri D Singh, AR ORDER Per Ms. Archana Wadhwa: The dispute in the present appeal relates to availment of Cenvat credit of service tax of Rs. 10,74,468/- on the basis of invoices issued by the service provider. It is seen that the appellant availed the services of man power supply from one Mr. X. during the period 2005-2006 to 2008-2009. However, the said se....

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....011. 3. On the other hand, it was the contention of the appellant that inasmuch as the period in the present case if prior to 1.4.11, the fact of payment of service tax by the service provider on account of suppression etc., will not debar him from availing the Cenvat credit of the same. 4. It is seen that the period involved in the present appeal is from 2005 to 2008 and these supplementary....