2014 (3) TMI 630

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.... For the Respondent: Shri S.K. Mall, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. SA/30/Vapi/2011 dated 21.04.2011. 2. The facts of the case in brief are that during the course of CERA Audit, it was noticed that Head Office of the appellants has distributed service tax credit amounting to Rs. 58,008/- to their Silvassa factory on t....

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....e order in appeal. Learned counsel appearing on behalf of the appellant would draw my attention to order in appeal and various documents and also to the show cause notice issued. It is his submission that there is no dispute as to the invoice issued by the head office. It is his submission that the head office has issued the invoice on 20.9.2005 while the Input Service Distributor registration was....

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....issions made at length by both sides and perused the record. 6. I find, as correctly pointed by both sides that the dispute is only regarding availing the Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor. I find that head office of the appellant has obtained the ISD registration on 06.12.2005 while the cred....

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....eliance placed by the Learned Additional Commissioner (AR) on the Division Bench decision in the case of Hindustan Coca-cola and Beverages Pvt. Limited (supra), I find that the said order of the tribunal is an interim order while disposing the stay petition and it is not a final order. The orders which have been relied upon by the learned counsel as mentioned in hereinabove are the final orders an....