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2014 (1) TMI 1452

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..... ich CENVAT Credit would be available - Prima facie, the invoices should contain all the particulars relating to the availability of credit and passing of the credit as prescribed in the relevant Rule - assessee offered to deposit Rupees Forty Lakhs as pre-deposits and the same was ordered – upon such submission rest of the deposits to be waived till the disposal – partial stay granted. - Appeal .....

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..... as enclosures to the said invoices. The grievance of the Ld. Consultant is that the Commissioner though accepted the annexures in the impugned order has been enclosed in the invoices but did not examine the same as the same is not in accordance with Rule 4 of Service Tax Rules. In the impugned order the annexures were not considered as invoices and accordingly did not examine the same. Ld. Consult .....

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..... ticulars relating to the availability of credit and passing of the credit as prescribed in the relevant Rules. In these circumstances, the offer made by the Ld. Advocate is accepted and we direct the applicant to deposit Rs.40,00,000/-(Rupees Forty Lakhs only) within a period of 8(eight) weeks from today and on deposit of the said amount, the balance dues adjudged would stand waived and its recove .....

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