2012 (9) TMI 168

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..... ;   These stay petitions are filed for the waiver of pre-deposit of amount of service tax confirmed by the adjudicating authority along with interest and penalties imposed on the ground that the appellant is ineligible to avail cenvat credit of service tax paid on the invoices issued by Input Service Distributor (ISD), registered as such by the head office. Penalty of equal amount has also b .....

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..... the fact that ISD has correctly issued the challans/invoices but only the non production of documents, co-relating the service which has been distributed, was considered as having not produced.   4. On perusal of the record, we find that adjudicating authority has recorded the submissions made by the assessee in Para -2. We find that appellant has clearly indicated that they are enclosing 90 .....

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