2014 (5) TMI 215

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....Chartered Accountant, for the Appellant. Shri B.L. Soni, AR, for the Respondent. ORDER In these appeals and stay applications, Shri A.K. Batra, ld. Chartered Accountant for the assessees says that the demands involved in this matter ranges from Rs. 7,000/- to Rs. 58,000/- as per chart given in para 1 of the Appellate Order. The only question involved in these appeals is whether the Cenvat....

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....es the purpose of Rule 9 of Cenvat Credit Rules, 2004 to grant credit. Even if a concern is merely registered and the particulars do not evidence payment of Service Tax, law does not permit availability of Cenvat credit in such case. Therefore, what that is necessary under the law is that credit particulars stated on the respective document is whether verifiable and whether the Service Tax realize....

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....ax Authorities for banking and financial services in terms of para 24 thereof. He draws attention to para 29 to show that State Bank has not committed any error in compliance to the law for which further proceedings were dropped. 4. Heard both sides and perused the records. 5. We have examined requirement of Rule 9 of Cenvat Credit Rules, 2004 which requires that satisfaction of th....

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....ll not ipso facto grant right to the claimant to get Cenvat credit even if that contains a registration number. Therefore, while registration is one of the requirement for verification, the documents, which are led in support of the claim, are equally primary to be considered in all material particulars to consider admissibility of Cenvat credit. 7. In the fitness of the circumstances, con....