2012 (9) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion is filed for waiver of pre-deposit of the amount of Service Tax liability of Rs.22,20,013/- confirmed with interest and penalties imposed under various Sections of Finance Act, 1994 on the ground that the appellant has availed ineligible CENVAT Credit of the Service Tax paid by the service provider.   2. After hearing both sides for some time on the Stay Petition, we find that the appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2004, inasmuch as the invoices do not conform to the prescribed rules to the extent and the name and the address of the service recipient is improperly mentioned.   5. We find that there is no dispute as to the receiving the services mentioned in the invoices raised by the service provider. It is also not disputed that the appellant has only one factory, wherein manufacturing of final produ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X