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2013 (10) TMI 1140

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..... d the tables in the order but failed to record any findings on the same - The A.R. for the Revenue also could not place before us anything contrary to the claim of the applicant - there is no other option but to accept the submissions made by the C.A. for the applicant that prima-facie, the total liability for the said period post registration as ‘Input Service Distributor’ is around Rs.53.00 lakh .....

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..... At the outset, the ld.C.A. appearing for the applicant, has submitted that they have availed cenvat credit on the basis of invoices issued by the Depots, who were registered under Input Service Distributor after 16.06.2005. The ld. C.A. submits that the demand notice issued to them was on the ground that the invoices issued by the Depots, cannot be considered as a valid document, since the said d .....

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..... submissions but failed to record any findings about their claim. The ld. C.A. has submitted that they have already paid/deposited an amount of Rs.19.00 lakhs against the aforesaid liability of Rs.53.00 lakhs (approx.). He further submits that they are ready to deposit another an amount of Rs.5.00 lakhs for hearing of the appeal. 3. The ld. A.R. appearing for the Revenue has fairly accepted that .....

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..... Accordingly, there is no other option but to accept the said submissions made by the ld. C.A. for the applicant that prima-facie, the total liability for the said period post registration as Input Service Distributor is around Rs.53.00 lakhs. The claim of the ld. C.A is that they have already deposited an amount of Rs.19.00 lakhs (approx.). In these circumstances, we direct the applicant to depo .....

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