2015 (12) TMI 151

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..... putedly used outside the factory premises of the Applicant Company, but in or in relation to the business activities of the Applicant Company. Prima facie, we find that the applicant had availed the Cenvat credit on the invoices issued by their RSOs/Head Office, which were registered as Input Service Distributors under the relevant Rules. Also, in our opinion, it is not necessary that the back-up .....

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..... eposit of Service Tax of ₹ 35,10,779/- against Cenvat credit availed and penalty of ₹ 36.00 lakh imposed under Section 15(4) of the Cenvat Credit Rules, 2004. 2. At the outset, ld. Advocate, Dr. Samir Chakraborty appearing for the Applicant submits that the Cenvat credit availed on the invoices issued by their Head Office/Regional Sales Office (RSOs) which had been registered as Inp .....

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..... reiterated the findings of the ld. Commissioner (Appeals). 4. Prima facie, we find that the input services received by various RSOs and the Head Office are undisputedly used outside the factory premises of the Applicant Company, but in or in relation to the business activities of the Applicant Company. Prima facie, we find that the applicant had availed the Cenvat credit on the invoices issued .....

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