2013 (11) TMI 1459

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....RESPONDENT: SHRI S.P.PAL, A.R. ORDER Per Dr. D. M. Misra; These two Application are filed seeking waiver of predeposit of CENVAT Credit of Rs.5.97 crore and equal amount of penalty (Appeal No.E/A/313/11); CENVAT Credit of Rs.53.17 lakh and penalties of Rs.2,000/- and Rs.33,66,275/- (Appeal No.E/A/920/11). 2. Ld. Advocate for the Applicants has submitted that their Manufacturing Unit is....

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....that the invoices were raised in the name of their Kolkata Office at District: Hooghly(WB). In support, he has referred to the judgment of the Tribunal in the case of Endurance Technologies P. Ltd. vs. CCE, Aurangabad, 2012(27) STR 320 (Tri.- Mumbai). 3. Ld. AR for the Revenue submitted that the Applicants Head Office is situated in Delhi. They have their manufacturing units at different place....

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....or', the Applicant had not availed the said facility. Hence, it is difficult to extend the CENVAT Credit benefit to them. 4. In his rejoinder, ld. Advocate for the Applicant has submitted that they have made a categorical submission before the Commissioner that all these input services had been used in or in relation to the manufacture of the finished goods and/or business activity relating to ....

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.... finished goods at their factory or otherwise. We find that the burden lies on the Assessee to maintain proper records and in the present case, prima facie, the Applicant have failed to discharge the said burden. At this stage, it is difficult to ascertain whether these services on which the Applicant had claimed the CENVAT Credit, had been used in or in relation to the manufacture of their finish....