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TMI Blog2018 (3) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... Narsimhan, Advocate for the Applicant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The applicant has moved application for waiver of pre-deposit of service tax demand of Rs. 42,22,18,962/- and demand of Cenvat credit of Rs. 53,99,881/- along with interest and various penalties confirmed by way of impugned order. 2. The facts of the case are that, appellant has entere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have utilised Cenvat credit in excess of 20% of liability to pay tax. Further, demand of Rs. 14,75,497/- has been raised on the ground that the invoices are not in the name of appellant or the invoices are not in the name of registered premises of the appellant. 3. Heard the parties. 4. Considering the fact that whether the activity undertaken by the appellant falls under the category of Fran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability. We further find that M/s. Seagram Manufacturing Pvt. Limited in whose name invoices have been issued has merged with the appellant, therefore on that ground, Cenvat credit cannot be denied. We further find that Cenvat credit sought to be denied on the ground that the address mentioned in the invoices, is not the registered premises. As, as per the return wise the appellant has not tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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