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2015 (5) TMI 633

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....(AR) ORDER Per: M V Ravindran: 1. This stay petition is filed for waiver of pre-deposit of an amount of Rs. 40,70,231/- confirmed as ineligible Cenvat Credit availed, interest thereof and equivalent amount of penalty imposed. 2. Heard both the sides and perused the records. 3. On perusal of the records, we find that the Cenvat Credit is sought to be denied to the appellant on the ground that ....

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....liability is discharged as they are registered with the authorities and on such claim invoices were produced before us. 4. On careful consideration of the submissions made by both the sides and on perusal of the records, we find that the appellant is having service tax registration at their Bombay office and it is undisputed fact that for the services rendered by the appellant from various branch....