2014 (7) TMI 70

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....kar, Adv. For the Respondent: Shri Navneet, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 171/MAK/(171)/Commr/RGD/13-14 dated 15/01/2014 passed by Commissioner of Central Excise, Raigad Commissionerate. 2. Vide the impugned order, the learned Adjudicating authority has confirmed a duty demand of Rs. 66....

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....tration number of the person providing these services. Name and address of the input service distributors, the amount of credit. Inasmuch as the registration number of the service provider was missing, the credit was sought to be denied. The learned Counsel also submits that the services were received by the Head Office which is registered as input service distributor and the Head Office issued IS....

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...., he pleads for grant of stay. 4. The learned Additional Commissioner (AR) appearing for the Revenue on the other hand submits that in the details given to the department with regard to the registration numbers, the invoices mentioned therein pertain to the subsequent period and therefore, it cannot be concluded that at the relevant time these service providers were registered with the departme....

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.... adjudicating authority could have easily verified whether these service providers were registered with the department at the relevant time and whether they had discharged the service tax liability in accordance with the law. He has unnecessarily chosen to raise the level of litigation by denying the credit as if it is Tribunal's job to get verification done. In these circumstances, we are of ....