2012 (12) TMI 769

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..... ed by the ISD and distributed. It is undisputed that the ISD has received the services and taken the credit and distributed services to various locations, including current appellant. Thus the appellants have made out a prima-facie case for the waiver of the pre-deposit of the amounts involved. - E/293 to 295/12 - S/1208-1210/WZB/AHD/2012 - Dated:- 28-6-2012 - M.V. Ravindran and B.S.V. Murthy, .....

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..... rvice distributor, only on the ground that the ISD has availed cenvat credit of the invoices issued by the service provider which was issued 14 days of provision of the services. 3. After considering the submissions made by both sides, we find that the issue is a prima-facie non-starter. The provisions of Service Tax Rules prima facie cannot be invoked for denying the cenvat credit of the input .....

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