9911796707
TMI Blog2014 (11) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Advocate, the original documents were before the audit party, had not taken before the adjudicating authority. Such a submission cannot be accepted at the stage of stay petition hearing. The Tribunal in the case of M/s. Century Rayon Vs. CCE, Thane-I reported in [2014 (8) TMI 324 - CESTAT MUMBAI], held that credit cannot be allowed on the basis of photocopy of invoices. Hence, the applicant failed to make out a strong prima facie case for waiver of pre-deposit on availment of cenvat credit on the basis of photocopy of invoices and statement of service provider - Partial stay granted. - ST/373/2012 - MISC. ORDER No. 41291/2014 - Dated:- 9-7-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri N. Quadir Hose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cover the amount disbursed along with a small service charge from the applicant-bank. On the service charges, service tax is payable, which the agent banks pay. This type of payments amount the various banks are settled through an organization by name National Payments Corporation of India (NPCI) set up as directed by RBI. This organization is set up by major banks like SBI, Bank of Baroda, Canara Bank etc. 3.1. Regarding denial of Cenvat credit of ₹ 22,96,985.00 and ₹ 1,69,25,647.00, on the basis of photocopy of invoices and statements of the service provider, he submits that during the shifting of office, the original copy of invoices were misplaced and photocopy of the invoices were placed before the officers. He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents were before the audit party, had not taken before the adjudicating authority. Such a submission cannot be accepted at the stage of stay petition hearing. The Tribunal in the case of M/s. Century Rayon Vs. CCE, Thane-I reported in 2014-TIOL-1165-CESTAT-MUM, held that credit cannot be allowed on the basis of photocopy of invoices. Hence, the applicant failed to make out a strong prima facie case for waiver of pre-deposit on availment of cenvat credit on the basis of photocopy of invoices and statement of service provider. 6. In view of the above discussion, we direct the applicant to pre-deposit a sum of ₹ 40,00,000/- (Rupees Forty Lakhs only) within a period of six weeks. Upon deposit of the said amount, predeposit of bala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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