2007 (9) TMI 703

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....aid service, description, classification and value of taxable service, registration number of service provider. Adjudication Authority disallowed credit based on the observation that the appellant's claim of Cenvat Credit was not as per Cenvat Credit Rules, 2004. A show cause notice was issued to them indicating that the appellant took credit on the basis of the photo copy of the documents which were not in their name and not a prescribed document. Adjudicating Authority found that the document produced by the appellant was not specified eligible document under Sub-rule (1) of Rule 9 of the Cenvat Credit Rules, 2004 for availment of Cenvat credit. It was also held that the case was not covered for scrutiny under Sub-rule (2) of Rule 9. ....

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....ted 26.6.2003 from Indian Airlines Limited does not bear the name of the appellant nor his address etc. Further, no description of the service rendered by the service provider is mentioned. No value of taxable service is available. On the other hand, learned Counsel for the appellant relies upon computer generated receipt dated 6.4.2005 issued by the Indian Airlines; Limited signed by the cashier of Indian Airlines Limited for a sum of Rs. 1,43,515/- with cheque No. 826037 of drawee Bank of Punjab dated 1.4.2005 for the said amount and makes an attempt to correlate with the statement issued by Bank of Punjab dated 13.3.2006 and also another document signed by the Deputy Manager (Finance) of Indian Airlines Limited certifying that the releva....

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.... that the appeal could be heard by him. The said order of the Commissioner (Appeals) reads as under: I have gone through the case records very carefully. On the basis of preliminary scrutiny of the case records and on the basis of due consideration of the merit of the case, it has been observed that prima-facie the Appellant's case has no strong merits and the appellants could not succeed in establishing the balance of convenience in their favour. Also no proof of financial hardship has been submitted by them. In view of the above, I waive the condition of pre-deposit under Section 35F, with direction to deposit Rs. 6,00,000/- (Rs. Six Lakhs) towards Service Tax and Rs. 3,00,000/- (Rs. Three lakhs) towards penalty. The appellan....