2007 (6) TMI 104

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....he appeal challenges the order of the Commissioner of Customs and Central Excise dated 31-1-2007. In the impugned order, the Commissioner has confirmed demand of Rs. 1,74,64,509/- wrongly taken/availed/utilized Cenvat credit on the inputs service received on the basis of documents issued prior to 20- 9-2004 or without having date of issue. He has also confirmed the demand of interest on this amoun....

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....rvice. 2. The appellants place reliance on the clarification issued by Central Board of Excise & Customs vide their F. No. 345/2/2000-TRU dated 29-8-2000. Para-9 of this circular clarifies that even though the Modvat credit was not taken by the manufacturer, since the Modvat credit had been "earned" by them, they are entitled for the Cenvat credit. It was argued that although the said clarifica....

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....ed as CENVAT credit to such manufacturer or provider of output service under these rules, and be allowed to be utilized in accordance with these rules." Relying upon the definitions as contained under Rule 2 in respect of "input service" and "output service", he further states that unless the service is "rendered" it cannot be "output service", reiterating the findings of the Id. Commissioner. ....

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....such invoices etc. were issued prior to 10-2-04. We have also come across the allegations that such invoices do not even bear dates without which no correlation is possible. As the applicant has not made out a case in his favour for total waiver of duty and penalty demanded under the impugned order, we direct the applicant to deposit a sum of Rs. 50 (Fifty) lakhs within a period of eight weeks fro....