2013 (11) TMI 1174

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....vailment of Cenvat Credit amounting to Rs.1,38,836/- in respect of certain services which according to the Department are not cenvatable. However this amount has been reversed before issuing of Show Cause Notice. The second point of dispute is regarding Cenvat Credit of Rs. 2,56,726/- availed in respect of processed fabrics received under 10 invoices. The 7 invoices had been issued by M/s. Shri Ganesh Tax Fab Ltd. and 3 invoices had been issued by M/s. BTM Industries Ltd. In all these cases the appellant had placed orders to the indenting dealer M/s. Mahaveer Polytex (P) Ltd. and accordingly the invoices issued by the respective manufactures mentioned the consignee as M/s. Mahaveer Polytex (P) Ltd. on account of M/s. Indo British Garments (....

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....hri Ganesh Tax Fab Ltd. is mentioned in the invoices as an indenting dealer through whom the orders had been placed and through whom the payments had been made for the supplier, that the manufacturers as well as the indenting dealer have also given certificate that the goods have been supplied to the appellant, that the Show Cause Notice does not dispute the receipt of the goods by the appellant, that in the impugned order-in-appeal the Commissioner (Appeals) has denied credit going beyond the allegation made in the Show Cause Notice which is not permissible, that the appellant have a strong prima facie case in their favour and hence the amount already deposited is sufficient for hearing of the appeal and the requirement of pre-deposit of b....