TaxTMI 
TaxTMI 
2014 (4) TMI 571
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....t : Shri Manoj Kutty, AR Per: M V Ravindran: 1. When this stay petition is called out, after hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of as it lies in a narrow compass, hence after allowing the application for waiver of pre-deposit, we take up the appeal itself for disposal. 2. The relevant facts arising for consideration in this ca....
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....fter following due procedure of law confirmed the demand for cenvat credit, demanded interest and imposed equivalent amount of penalty. The appellant preferred appeal before the First Appellate Authority, who also concurred with the view of the adjudicating authority. 3. The ld. Counsel appearing on behalf of the appellant submits that the issue in this case is already decided by the judicial pro....
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.... any detail as required under the statute. We have perused the debit notes which are annexed at page 22, 23, 24 & 25 of the appeal memo. The said debit notes have been issued by M/s.SSKI Corporate Finance Pvt. Ltd. We find that the said M/s.SSKI has specifically indicated the rate of service tax paid by them, and service tax Registration No. in their invoice. It is also seen that M/s.SSKI has issu....
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....there is no dispute of receipt of services. Our views also fortified by the decision of this Bench (supra) [2009 (239) ELT 323 (Tri.-Ahmd.)] wherein this bench had recorded the following findings: "When we look at the functions of the input service distributor and the documents to be issued by him for passing on the credit, it becomes quite clear that the document issued by him for p....