9911796707
TMI Blog2008 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit with regard to several items. The Commissioner has taken a very lenient view to allow the Cenvat credit on the basis of sample copies of the duty paid invoices to an extent of Rs. 3,28,28,837 – Evidence not produced before Tribunal also – stay not granted completely - ST/401/2007 - 878/2008 - Dated:- 25-8-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tising fees, Traveling expenses, electricity charges, share services, audit expenses, brokerage, NSDL up loading, MICR processing, Computer floppy MICR, Xerox, Folio charge, Repairs and vehicle services, the appellants; were not in a position to produce any invoices for having taken the input credit. The Commissioner has examined the issue in great detail in Para 20 of the impugned order and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to deny the credit and to penalize them. He prays for waiver of pre-deposit of the amount. As ultimately the Bench expressed its inability to grant waiver of pre-deposit in the matter, therefore the learned Counsel offers to pre-deposit 50% of the tax amount. 2. The learned SDR strongly opposes the prayer and submits that even after the Tribunal has granted more than one year time, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denying the credit in the absence of evidence. The appellants have not produced any evidence to satisfy the Commissioner for having availed input credit. Hence we are not in a position to grant waiver of pre-deposit in the matter. Even now, the appellants have not produced any evidence in any form. Therefore the appellants should pre-deposit the entire service tax amount of Rs. 2,27,02,809/- (Rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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