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2014 (11) TMI 711 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - Banking and other Financial Services - denial of credit on the basis of e-statement of NPCI - the availment of credit on the basis of photocopy of invoices - Held that:- demand of tax was proposed in the show cause notice for an amount of ₹ 18,02,85,012/-. The adjudicating authority deputed the jurisdictional Assistant Commissioner for verification of the documents. The Assistant Commissioner of Central Excise by letter dated 05.11.2012 had given a detailed report and on that basis the adjudicating authority dropped the demand of Cenvat of ₹ 13,10,41,895/-. We find that the submission of the Ld. Advocate, the original documents were before the audit party, had not taken before the adjudicating authority. Such a submission cannot be accepted at the stage of stay petition hearing. The Tribunal in the case of M/s. Century Rayon Vs. CCE, Thane-I reported in [2014 (8) TMI 324 - CESTAT MUMBAI], held that credit cannot be allowed on the basis of photocopy of invoices. Hence, the applicant failed to make out a strong prima facie case for waiver of pre-deposit on availment of cenvat credit on the basis of photocopy of invoices and statement of service provider - Partial stay granted.
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