2015 (12) TMI 151

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....the Appellant. Shri S. Chakraborty, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : Dr. D.M. Misra, Member (J)]. - This is an application seeking waiver of pre-deposit of Service Tax of Rs. 35,10,779/- against Cenvat credit availed and penalty of Rs. 36.00 lakh imposed under Section 15(4) of the Cenvat Credit Rules, 2004. 2. At the outset, ld. Advocate, Dr. Samir ....

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....dit was denied on the ground that the invoices issued by the input service distributors, were not enclosed with corresponding back-up invoices. 3. Per contra, ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 4. Prima facie, we find that the input services received by various RSOs and the Head Office are undisputedly used outside the factory premises....