2015 (4) TMI 782

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.... demand thereof was made in adjudication followed by equal amount of penalty as well as interest levied on the duty demanded in terms of impugned order dated 06.11.2013. 2. Learned Adjudicating authority noticed that in the course of audit of Unit of the appellant at Tuticorin, Cenvat credit taken on certain invoices failed to meet scrutiny in absence of appearance of the name of the Sterlite Industries Ltd., Tuticorin thereon. The invoices reflected the names of Units situated in Mumbai, Chinchpada, Piparia, Bangalore etc. Those Unit mentioned were registered under Service Tax law under respective jurisdictions. But appellant was not registered under Finance Act, 1994 till 09.03.2011. 3. Moving the stay application, contentions of th....

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....deprived Revenue to keep track of Cenvat credit. This calls for direction of pre-deposit. The decision in the cited case base on the fact situation of the case prior to legislative mandate of registration. 6. Per contra , Revenue submits that the assessee has taken input service credit in respect of the services invoiced in the name of its different units. It was a stranger to those services. There was no nexus of input service to the job working. Appellant sought registration as Input Service Distributor (ISD) with effect from 09.03.2011 . It was not at all registered for the impugned period under appeal and kept the Department in dark. It also escaped scrutiny. Accordingly, it is ineligible to take Cenvat credit without being registere....