2013 (11) TMI 1257

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ADVOCATE AND SHRI P.M.ROY, CONSULTANT For the Respondent: SHRI S. MISRA, A.R. (ADDL. COMMR.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of CENVAT Credit of Rs.62,50,685/- and equal amount of penalty imposed under Rule 15(4) of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 2. At the outset, ld. Advocate has submitted that the Appli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said Unit had not availed Credit on the invoices raised on the Head Office which was registered as an Input Service Distributor under the relevant provisions of the Service Tax Rules, 1994. 4. Heard both sides and perused the records. Prima facie, we find that the Applicant had availed CENVAT Credit at their Jamuria Unit contrary to the procedures laid down under the CENVAT Credit Rules, 2....