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2014 (4) TMI 575 - AT - Central ExciseWaiver of predeposit of CENVAT credit - Credit was denied on the ground that it was taken on the basis of debit notes - Held that:- it is not clear why the input service provider has issued debit note only in respect of this particular appellant and invoices to others. We find from the Adjudication order that there is factual dispute in this case in so far as CHA issued invoices directly to the applicant for input service. But, in some other services rendered by the third party, CHA issued debit notes. Hence, the applicant has failed to make out a prima facie case for waiver of predeposit of entire amount of credit and penalty - Conditional stay granted.
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