2014 (4) TMI 575

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..... m the Adjudication order that there is factual dispute in this case in so far as CHA issued invoices directly to the applicant for input service. But, in some other services rendered by the third party, CHA issued debit notes. Hence, the applicant has failed to make out a prima facie case for waiver of predeposit of entire amount of credit and penalty - Conditional stay granted. - E/495/12 - - - .....

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..... evenue s appeal on the identical issue. The learned authorized representative for the Revenue relies upon the decision of the Tribunal in the case of Universal Chemicals Industries Pvt. Ltd. Vs CCE Mumbai - 2004 (177) ELT 726 (Tri.-Mum.). The learned AR also submits that, in this case, it is not clear why the input service provider has issued debit note only in respect of this particular appellant .....

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