2015 (8) TMI 953

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....at Credit for payment of their service tax liability. A Show cause notice dated 16.4.2014 was issued to the appellant alleging that the Cenvat Credit availed by them during the period 2011-12 is inadmissible as the credit is not supported by proper and valid documents. The allegation raised is that the invoices of the input services contained the address of Delhi office of the appellant which is unregistered premises. The proceedings were finalized by the Order-in-Original dated 27.8.2014 which disallowed the Cenvat Credit of Rs. 1,87,391/- and imposed equal penalty alongwith interest. In addition, there was also imposition of late fee of Rs. 20,000/- for late filing ST-3 returns under section 70 of Finance Act, 1994 read with Rule 7 of Ser....

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....f the goods or taxable service, assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of output service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. This proviso also does not state that the premises of the recipient has to be a registered premises in order to avail the Cenvat Credit. Further it gives a discretion to the De....