2014 (3) TMI 407

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... against demand of service tax of Rs.68,026/- and penalties under sections 76, 77 and 78 of the Finance Act, 1994. 2. The issue is availment of CENVAT credit. The applicant has availed CENVAT credit of the said amount on the basis of invoices issued by M/s Zee Turner Ltd. The invoices were in the name of M/s Hemraj Cable Network and not in the applicant's name. The department's contention is th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he service tax amount as pre-deposit for hearing the case before the Commissioner (Appeals). In view of this, stay may be granted. 4. The learned AR reiterates the findings of the original authority and the appellate authority. The learned AR further argues that there is no dispute that the invoices are not in their name and in the last four years they have not been able to bring the corrected ....