2015 (3) TMI 337

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n for waiver of predeposit of tax along with interest and penalty. 2. The issue relates to denial of CENVAT credit of Rs. 46,360/- to the appellant on the invoices issued by an input service distributor. The learned counsel submits that the only allegation in the show-cause notice is that the name and address of their marketing office is not included in the ISD registration certificate at the tim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d National Engineering Industries Ltd. Vs. CCE - 2013 (30) STR 511. 3. The learned AR on behalf of Revenue submits that they are not eligible to avail the CENVAT credit as the input service pertaining to marketing office cannot be utilized by the appellant.  He also submits that the invoice has not been addressed to the marketing office. 4. On hearing both sides, prima facie, the issue rela .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X