TaxTMI 
TaxTMI 
2012 (8) TMI 71
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.... DR Per: Archana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs.64,85,023/- which stands confirmed against the applicant appellant by denying them the benefit of Cenvat Credit on Service Tax paid on the various services utilized by them" on the ground that the invoices do not reflect the correct name and address of the appellant. Whereas ....
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....o the tune of Rs.9,30,920/- stands wrongly availed by them in as much as the same pertains to the common services utilized by them as also by their other sister units. 3. Ld. Advocate Shri Sujit Ghosh appearing for the appellant draws our attention to the provisions of Rule 9(2) of he Cenvat Credit Rules, 2004 laying down that Cenvat Credit shall not be denied on the ground that any of the docu....
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....dvatable document for the other units to avail the credit. As such he submits that the appellant may be directed to deposit the duty amount in question. 5. At this prima-facie stage, we are of the view that the appellant has not been able to make out a good prima-facie case in their favour so as to allow the stay petition unconditionally. The fact that the other units or M/s G.E. India (industr....