2014 (1) TMI 999

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.... ORDER Per Dr. D. M. Misra: This is an application for waiver of predeposit of service tax of Rs.2.06 Crores and equal amount of penalty imposed under Rule 15 (2) of the Central Excise Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. 2. At the outset, the ld. Consultant has submitted that out of the total amount of Rs.2.06 Crores, the major portion related to availment....

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....as submitted that unless the procedures prescribed under the Cenvat Credit Rules, are followed, it could not possible to verify and examine the use of input services in or in relation to the providing services at the relevant telephone exchanges. 4. Heard both sides and perused the records. We find that for availing cenvat credit when invoices are raised in favour of the Head Office or Circle O....