2013 (12) TMI 1612

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..... Gurunathan, Additional Commissioner (AR), for the Respondent. ORDER Cenvat credit of Rs. 94,602/- availed on Telecommunication services by the appellant during the period from April, 2007 to March, 2008 has been denied and demanded with interest. Further penalty equal to the amount of Cenvat credit has also been imposed. Even though the matter is listed only for hearing the stay applicatio....

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....concerned locations since Telecommunication service providers cannot raise bills on the registered office of the appellant which happens to be in one part of the country as the service provider is providing the service elsewhere. Because of this legal difficulty, the bills were raised on the local Ing Vysya Bank premises and the same were submitted. He submits that there is no proposal for denying....

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....eivers details in the invoice or a bill as enumerated in Rule 9 does not include the receiver's detail. If other requirements are fulfilled what is required to be seen is whether the appellant or assessee is eligible for the Cenvat credit and the essential requirement of Cenvat Credit Rules namely receipt of service/inputs, utilization of the same and payment of tax/duty on the same. Under these c....