2014 (1) TMI 578

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.... H. Mathew, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of duty amount of Rs. 19,91,307/-, interest thereof and equal amount of penalty on the appellant Company and personal penalty of Rs. 2,00,000/-. 2. The above said amounts have been confirmed by the lower authorities as ineligible Cenvat credit on the ground that the invoices on wh....

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....hich is in favour of the assessee. We find that if the services are received at the factory where the credit is raised and payment is made, mentioning of head office in the service provider's invoice, being a rectifiable mistake, which can be pardoned. We find that the Tribunal's decision in the case of Ahmednagar Forgings Limited - 2011 (23) STR 267 (Tri. Ahmd.) and Valco Industries Limited 2012 ....