2010 (10) TMI 403

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....ndrasekhar, JDR, for the Respondent. [Order]. - All these stay petitions are directed against the waiver of pre-deposit of the following amounts : Sl. No. Name of the appellant ST/St No. ST Appeal No. Cenvat credit Rs. Penalty Rs. 1. Sandeepkantilal Shah (HUF) 1006/2010 1725/2010 12,609/- 2,000/- 2. Uday Bhaichand Shah (HUF 1007/2010 1....

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....applicants herein are liable to pay the Cenvat credit availed of the input services on the ground that the tax paying document is a consolidated one and not in individual's name. 3. Learned counsel would draw my attention to the various aspects of the case including the fact that all the applicants are heirs/successors of M/s. D.C. Shah and every individual is a co-owner of the entire buil....

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.... heirs or successors of D.C. Shah. At this juncture, I find that the Cenvat credit availed of the input service needs to be considered from the provisions of Cenvat credit rules and the service tax rules wherein the issuance of invoice is contemplated by a service provider. Be that as it may, I find that at this juncture, in order to hear and dispose off the appeal, the applicants are directed to ....