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TMI Blog2021 (11) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ment as distributor of credit - Revenue observed that these documents did not have the requisite information such as name, address and registration number of the service provider, serial number and date of invoice/bills/challans etc. as required under Rule 4A of the Service Tax Rules, 1994 - HELD THAT:- The verification has been done. Name and address, PAN based registration of the suppliers alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 - Shri Ashok Jindal, Member (J) Ms. Krati Singh, Advocate, for the Appellant. Shri H.S. Brar, AR, for the Respondent. Order This is second round of litigation. 2. The brief facts of the case are that the appellant is engaged in manufacture of Ayurvedic Medicaments falling under Chapter 30 of the Central Excise Tariff Act, 1985. On audit of their records for the period Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of units paying duty or in respect of the exempted units as the Company has many units which are exempted from payment of duty and are not entitled for Cenvat credit. Accordingly, a show cause notice was issued by the Department for recovery of Cenvat credit of service tax of Rs. 1,01,32,780/- along with interest and proposing equivalent penalty. The matter was adjudicated. In the adjudication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -10-2011 and Cenvat credit was denied. Against the said order, the appellant is before me. 3. Heard the parties. 4. Both the sides have filed affidavits. On going through the affidavits, I find that the verification has been done. Name and address, PAN based registration of the suppliers along with verification report dated 10-10-2011 have been provided by the appellant. In fact, the verific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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