2013 (12) TMI 1612

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nvat credit of ₹ 94,602/- availed on Telecommunication services by the appellant during the period from April, 2007 to March, 2008 has been denied and demanded with interest. Further penalty equal to the amount of Cenvat credit has also been imposed. Even though the matter is listed only for hearing the stay application, after hearing both the sides, I find that the issue itself can be final .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s on the registered office of the appellant which happens to be in one part of the country as the service provider is providing the service elsewhere. Because of this legal difficulty, the bills were raised on the local Ing Vysya Bank premises and the same were submitted. He submits that there is no proposal for denying the credit on the ground of non-utilisation of service or non-receipt of the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... receiver s detail. If other requirements are fulfilled what is required to be seen is whether the appellant or assessee is eligible for the Cenvat credit and the essential requirement of Cenvat Credit Rules namely receipt of service/inputs, utilization of the same and payment of tax/duty on the same. Under these circumstances, I do not find any merit in the observation of Commissioner (Appeals) t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X