2008 (8) TMI 296

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....Ms. Sudha Koka, SDR, for the Respondent. [Order per S.L. Peeran, Member (J)]. - The appellant is a PSU unit. They have taken permission from the Committee of Secretaries to contest this matter. The Revenue proceeded against the appellants for recovery of Rs. 5,55,31,646/- being the Cenvat credit availed by them wrongly without producing any document required for taking input credit. The details....

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.... The learned Counsel argues and points out that there are several branches of the appellant's bank and all the branches are maintaining registers with necessary details, but they have not produced all the invoices from various branches for the purpose of satisfying the Commissioner with regard to availment of the input credit. On a specific query from the Bench as to whether all the invoices had b....

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....stion as to whether they have paid the service tax to avail the input service credit. She submits that since they have not produced any documents in support of their claim, they should pre-deposit the entire amount. 3. We have carefully considered the submissions made by both the sides. We agree with the contention of the learned SDR. We find that the appellant has failed to produce any evidenc....