TMI Blog2013 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that such service providers have, in fact, issued these invoices to the appellant - Appellant has not made out a case for complete waiver of pre-deposit of the amounts involved - Conditional stay granted. - Appeal No. : ST/10063-10064 of 2013 - ORDER No. M/15713-15714/2013 - Dated:- 2-12-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Anand Mishra, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these are computerised invoices and no signatures are required. It is his submission that there is no dispute as to the receipt and consumption of the services as the appellant herein is multi-channel operator, who procures services from satellite channels like Star, Zee etc. and distribute the programmes to various cable operators. He would submit that they have enough evidence to show that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a broader view. 4. On careful consideration of the submissions made by both sides and perusal of the records, we find that the provisions of Service Tax Rules, 1994 read with Cenvat Credit Rules, 2004 needs to be appreciated for coming to a conclusion as to whether the appellant herein is eligible for availment of cenvat credit on the unsigned computerised invoices of the service providers. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iance on 03.02.2014 before Deputy Registrar. Deputy Registrar after noting such compliance shall place the file before the bench for appropriate orders on 10.02.2014. Subject to such compliance being reported, the application for the waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated and pronounced in the Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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