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TMI Blog2014 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... was not registered as an Input Service Distributor - invoices issued by the Head Office, could be considered as valid documents for availing CENVAT Credit by the Applicant at its factory or not - HELD THAT:- The Applicant had availed the CENVAT Credit on the invoices issued by the Head Office during the relevant time, i.e. April, 2005 to December, 2006. During the relevant time, the Head Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - On deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the Appeal - Compliance to be reported on 07.03.2014. - Stay Petition No. ST/S/966/11(ST/A/384/11) and Stay Petition No. E/S/1325/11(E/A/1015/11) - SO/75040-75041/2014 - Dated:- 3-4-2014 - DR. D.M. MISRA, HON BLE JUDICIAL MEMBER For the Applicant : Shri S.P. Siddhanta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit against more than one unit. The Id. Consultant concedes that the Head Office had not taken the Service Tax Registration as an 'Input Service Distributor' during the relevant time, as required under the relevant Rules. He, further, submits that even though the CENVAT credit on input service was denied to them, yet, in the impugned Order, the service tax was confirmed against them. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, he refers to the decision of this Tribunal in the case of SPS Steel Rolling Mills Ltd. vs. CCE, Bolpur, vide Order No.S-276/KOL/2013 dated 15.05.2013. 4. Heard both sides and perused the records. Prima facie, I find that the Applicant had availed the CENVAT Credit on the invoices issued by the Head Office during the relevant time, i.e. April, 2005 to December, 2006. I also find that during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit 10% of the CENVAT Credit of Rs.36,45,963/- within a period of eight weeks from today. On deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during pendency of the Appeal. Failure to deposit the said amount would result into dismissal of the Appeal without further notice to the Appellant. Compliance to be reported on 07.03.2014. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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