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TMI Blog2013 (10) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... facie for this mistake the denial of Cenvat credit is not correct. The credit had been taken are bear the address of Khandsa road unit, the service providers had issued letters making corrections in these invoices - the appellant have prima facie case in their favour - The requirement of pre-deposit of Cenvat credit demand, interest and penalty waived for hearing of the appeal and recovery stayed till the disposal of the appeal – stay granted. - Appeal No. 58731 of 2013 (SM) - Stay Order No. 59159/2013 - Dated:- 23-8-2013 - Mr. Rakesh Kumar, J. For the Appellant : Shri Hemant Bajaj, Advocate For the Respondent : Shri A.K. Jain, Authorized Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant have two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was imposed by the Assistant Commissioner s order dated 20th April, 2011. On appeal being filed against this order, the Commissioner (Appeals) by the impugned order dated 05/4/13 upheld the Assistant Commissioner s order against which this appeal has been filed alongwith stay application. 2. Heard both the sides in respect of stay application. 3. Shri Hemant Bajaj, Advocate, the learned Counsel for the appellant, pleaded that so far as amount of Cenvat credit of Rs. 1,87,577/- in respect of GTA service is concerned, the only objection of the department is that in the GAR-7, the excise registration of the appellant is wrongly mentioned, that when the appellant s name and address is correctly mentioned, it is wrong to deny the Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at while the name of the appellant and address is correctly mentioned and the mistake is only the Central excise registration which is of the Khandsa road unit. I am of the prima facie view just for this mistake the denial of Cenvat credit is not correct. 7. As regards Cenvat credit of Rs. 59,876/-, though the invoices on the basis of which this credit had been taken are bear the address of Khandsa road unit, I find that subsequently the service providers had issued letters making corrections in these invoices. Moreover, it is not the department s allegation that on the basis of which these invoices Khandsa road unit has also taken the Cenvat credit and in this regard the other unit has also given an undertaking. In view of these facts, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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