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2015 (9) TMI 201 - AT - Service TaxCenvat Credit - Duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - Waiver of pre deposit - Mandatory pre deposit - Held that:- Adjudicating authority disallowed the credit, following the decision of the Hon ble Andhra Pradesh High Court in the case of CHANDRA LAXMI TEMPERED GLASS CO. PVT. LTD. [2008 (7) TMI 257 - HIMACHAL PRADESH HIGH COURT] and the CBEC Supplementary Instructions. The learned Advocate relied upon the decision of Single Member Bench of the Tribunal. It is found that the Hon ble High Court, after considering the various aspects of the interpretation of the statute, observed that pre-printed of the invoices are required. Hence, the Applicant failed to make out a prima facie case for waiver of the pre-deposit of entire amount of duty along with interest and penalty. - Partial stay granted.
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