2010 (11) TMI 302

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..... [Order]. - This application filed by M/s. Millipore India Pvt. Ltd. seeks waiver of pre-deposit and stay of recovery of an amount of Rs. 60,164/- (Rupees Sixty thousand one hundred and sixty four only) found to have been irregularly availed Service tax credit along with applicable interest and equal amount of penalty imposed on the appellant. Moving the stay application, learned Consultant for .....

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..... e manufacturer of final product or the provider of out put services. In the facts and circumstances of the case, it is submitted that the services involved were received only by the assessee and that the invoices concerned carried the addresses of different sales offices of the assessee. It is argued that the credit was available in accordance with law and that the impugned demand and penalty were .....

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..... distribution of credit as prescribed in Rule 7 of Cenvat Credit Rules. I find that the invoices involved are in the address of the assessee though they did not carry the details of its factory. As regards the appellant's failure to follow Rule 7 of CCR, I find that the rule reads as follows : "RULE 7. Manner of distribution of credit by input service distributor. - The input service distributor .....

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