2014 (10) TMI 732

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.... Mr. N. Jagdish, AR ORDER Per: B.S.V. MURTHY; The issue involved in all the 3 appeals is common and therefore even though the appellants are challenging different orders-in-appeal, all the appeals are taken together and a common order is passed. 2. First we take up the case of Orma Granite Centre. In this case the demand for service tax comes to Rs. 1,73,005/- after taking into account the aba....

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....efore question of availing CENVAT credit by them does not arise and therefore there was no need for the appellant to produce any evidence. He relies upon the decision of the Tribunal in the case of CCE, Rajkot Vs. Sunhill Ceramics Pvt. Ltd. [2008 (9) S.T.R. 530 (Tri.-Ahmd.)] wherein it was held that where the service provider has not taken registration, there is no need for the service receiver to....