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2013 (3) TMI 383
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....er of pre-deposit of Service Tax of Rs.16,37,438/-, interest thereof, and penalties under Sections 77 and 78 of Finance Act, 1994. 2. The above said amounts have been demanded on the ground that the appellant has availed in-eligible CENVAT Credit on the input services distributed by the head office as input service distributor for the period 2004 distributed by the head office as input service ....
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....ting authority. 5. On further perusal of the records and Stay Petition, we find that the lower authorities have confirmed the amount of Service Tax liability as in-eligible CENVAT Credit on the input services on the ground that the appellant was not able to justify their claim of eligibility for Service Tax credit, as appellants have not produced the details/documents in support of their claim ....
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....it based upon the documents available with the assessee, we deem it fit to remit the matter back to the adjudicating authority for reconsideration. At the same time, the appellant has been callous in approaching the entire issue. In view of this, as a condition of hearing and disposing the matter by adjudicating authority, we direct the appellant to deposit an amount of Rs.5 lakhs (Rupees Five lak....