2015 (5) TMI 173

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....e Respondent : Shri S V Nair, Assistant Commissioner (AR) ORDER Per: M V Ravindran: 2. This stay petition is filed for waiver of pre-deposit of an amount confirmed as service tax liability and interest thereof along with penalty. 3. After hearing both the sides on the stay petition, we find that the appeal itself could be disposed of as it lies in a narrow compass. Accordingly, we record that ....

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....fication as he is availing the benefit of credit on common input services. While the case of the appellant is that they have reversed the entire amount of credit on the common inputs as well as interest thereof on 23/04/2012 and informed the department on 10/05/2001 which could be considered as sufficient compliance of non-availment of CENVAT credit. 5. In our considered view, the arguments put f....