2018 (3) TMI 839

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....e Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: M. V. Ravindran.] These two appeals are directed against Orders-in-Appeal No. 28/2013 (T) CE dated 21.08.2013 & TTD-EXCUS-000-APP-067-15-16 dated 31.03.2016. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding denial of CENVAT credit to the ....

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....nitiated by the show cause notice, the bench directed both sides to ascertain whether any appeal has been filed by the Revenue against the said order. Today both sides are unable to confirm whether the appeal has been filed or otherwise. 5. Learned Departmental Representative submits that CENVAT credit cannot be availed on the invoices issued by the head office which is not registered by ISD an....