2014 (1) TMI 1452

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..... R Per Dr. D.M. Misra; 1. This is an application seeking waiver of pre-deposit of total CENVAT Credit of Rs.4,09,82,981/- and penalty of Rs.10,000/- imposed under Rule 15(3) of CENVAT Credit Rules, 2004. 2. At the outset Ld. Consultant for the applicant has submitted that they have availed CENVAT Credit on the basis of the invoices issued by their head office registered as input service distribu .....

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..... spective invoices. He has submitted that Ld. Commissioner has rightly not recognized the said annexures as invoices and accordingly did not examine the same. Ld. A.R. submitted that unless the documents were as per the procedure laid down under CENVAT Credit Rules no CENVAT Credit is admissible. 4. We find that the particulars required to be mentioned in the invoices were not mentioned and the Ld .....

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