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TMI Blog2013 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... i K. Shiv kumar, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; These two stay petitions are filed for the waiver of pre-deposit of the amount confirmed as ineligible cenvat credit, interest thereof and equivalent amount of penalties. The adjudicating authority has confirmed the demand as ineligible cenvat credit, on the ground that appellant had availed cenvat credit on the computer generated invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which would indicate the payment of service tax. He would also rely upon the following case laws:- (a) Electrotherm (India) Limited -2013 (31) STR.43 (Tri. Ahmd.) (b) Missionpharma Logistices (I) Pvt. Limited -2012 (27) STR 60 (Tri. Ahmd.) (c) Biswanath Prasad & Sons Agencies 2005 (187) ELT 81 (Tei.Del.) 3. Learned departmental representative on the other hand would submit that the Provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued any certificates nor any correspondence is available to come to a conclusion that such service providers have, in fact, issued these invoices to the appellant. 5. In the absence of any such document, the arguments made by the learned counsel needs to be tested against the findings recorded by the adjudicating authority which, in our view can be done only at the time of final disposal of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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