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TMI Blog2013 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... wn to have stamped or handwritten their own name in the invoices issued by ASS to the vehicle owners - an act which appears to be fraudulent has been noticed in the instant case - after pursuing the sample copies of invoices available on record we have found the distinct features of the invoices - appellant fails to furnish a list of the last category of invoices showing the corresponding CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on numerous invoices issued by the Authorized Service Stations (ASS). The department found very many deficiencies in these invoices and took the view that these invoices did not disclose the appellant as service-recipient. These invoices were categorized on the basis of the manner in which they were issued. In some of these invoices, full name of the insurance company was also printed alongside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has prayed for an opportunity for furnishing such a list, but we are not impressed with this request at this distance of time. This request, as it appears, comes as an afterthought. 2. We have also heard the learned Additional Commissioner (AR), who has reiterated the findings recorded in the impugned order. He has, particularly, laid emphasis on one point viz. no service recipient can tampe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel has also claimed support from Stay Order No.852/12 dt.12.12.12 passed by this Bench in ST/451/2011 (Royal Sundaram Alliance Insurance Co. Ltd. Vs CCE LTU, Chennai). 5. We have perused both the stay orders. But, in none of them could we find a case of the kind agitated before us today. In the cited cases, the insurance company was not shown to have stamped or handwritten their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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