2013 (11) TMI 1174

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..... of Readymade Garments out of processed fabrics purchased by them. The period of dispute is from 2006-2007 to 2007-2008. The appellant during this period were availing Cenvat Credit of excise duty paid on inputs and capital goods and service tax paid on input services. The first point of dispute is regarding availment of Cenvat Credit amounting to Rs.1,38,836/- in respect of certain services which .....

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..... ot be treated as having been issued in the name of appellant, the appellant can not avail Cenvat Credit on the basis of these invoices. 1.2 After issue of Show Cause Notice, the Jurisdictional Additional Commissioner vide Order-in-original dtd. 14.12.2011 confirmed the Cenvat Credit demands of Rs.2,56,726/- and Rs. 1,38,836/-(total 3,95,562/-) along with interest and appropriated amount of Rs.1,3 .....

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..... ellant, as the consignees name mentioned as M/s. Mahaveer Polytex (P) Ltd.(intend dealer) and M/s. Indo British Garments (P) Ltd. that the name of M/s. Shri Ganesh Tax Fab Ltd. is mentioned in the invoices as an indenting dealer through whom the orders had been placed and through whom the payments had been made for the supplier, that the manufacturers as well as the indenting dealer have also giv .....

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..... ssioner (Appeals) in para 7 of the impugned order which mentions a number of discrepancies in the invoices. She, therefore, pleaded that this is not a case for waiver from requirement of pre-deposit. 5. I have considered the submissions from both the sides and perused the records. Out of total disputed amount of Rs. 3,95,562/- and amount of Rs. 1,38,836/- already stands paid. The balance amount o .....

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..... e orders with the manufacturers for purchase of fabrics. The various discrepancies in the invoices mentioned in para 7 of the impugned order, had not been mentioned in the Show Cause Notice and as such I am a prima facie view that Commissioner (Appeals) has gone beyond grounds taken in the Show Cause Notice. In view of this, I am of the view that amount already paid by the appellant is sufficient .....

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