2015 (3) TMI 337

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....pplicant has filed this stay application for waiver of predeposit of tax along with interest and penalty. 2. The issue relates to denial of CENVAT credit of Rs. 46,360/- to the appellant on the invoices issued by an input service distributor. The learned counsel submits that the only allegation in the show-cause notice is that the name and address of their marketing office is not included in th....

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....s. CCE  2011-TIOL-1379-CESTAT-MAD and National Engineering Industries Ltd. Vs. CCE - 2013 (30) STR 511. 3. The learned AR on behalf of Revenue submits that they are not eligible to avail the CENVAT credit as the input service pertaining to marketing office cannot be utilized by the appellant.  He also submits that the invoice has not been addressed to the marketing office. 4. On he....