TMI Blog2013 (11) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... res laid down under the CENVAT Credit Rules, 2004. In these circumstances, we direct the Applicant to deposit 25% of the CENVAT Credit of Rs.62,50,685/- within 8 weeks from today and report compliance on 05.08.2013. On deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the Appeal - Prima facie case not in favour of assessee - Stay gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were rendered, and the CENVAT Credit availed was utilized by their Jamuria Unit towards payment of service tax. The ld. Advocate fairly accepted that their Head Office on which invoices were raised, was not registered as an Input Service Distributor under the relevant provisions of the Service Tax Rules, 1994. The ld. Advocate made a fair offer to deposit 25% of the CENVAT Credit involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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