2014 (6) TMI 346

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....is stay petition is filed for waiver of pre-deposit of amount of refund allowed by the adjudicating authority but on an appeal filed by the Revenue set-aside by the first appellate authority. 2. After hearing both the sides for some time on the matter, I find that appeal itself can be disposed of as the issue lies in a narrow compass. Hence after allowing the stay petition, I take up the app....

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....erate the findings of the first appellate authority. 5. On careful consideration of the submissions made by both the sides, I find that the issue involved in this case is regarding refund of Cenvat credit of Service Tax availed by the appellant on the input/input services for the purpose of manufacturing their final products. It is seen that the issue is no more res integra due to amendment ....