2018 (3) TMI 1431

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...., Member (Technical) Shri B.L. Narsimhan, Advocate for the Applicant(s) Shri Atul Handa, A.R. for the Respondent(s) ORDER Per: Ashok Jindal The applicant has moved application for waiver of pre-deposit of service tax demand of Rs. 42,22,18,962/- and demand of Cenvat credit of Rs. 53,99,881/- along with interest and various penalties confirmed by way of impugned order. 2. The fact....

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....(c) of the Cenvat Credit Rules, 2004 i.e. they have utilised Cenvat credit in excess of 20% of liability to pay tax. Further, demand of Rs. 14,75,497/- has been raised on the ground that the invoices are not in the name of appellant or the invoices are not in the name of registered premises of the appellant. 3. Heard the parties. 4. Considering the fact that whether the activity undertaken b....

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....lant has not taken excess credit of 20% of their tax liability. We further find that M/s. Seagram Manufacturing Pvt. Limited in whose name invoices have been issued has merged with the appellant, therefore on that ground, Cenvat credit cannot be denied. We further find that Cenvat credit sought to be denied on the ground that the address mentioned in the invoices, is not the registered premises. ....