2013 (11) TMI 1257

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..... TANT For the Respondent: SHRI S. MISRA, A.R. (ADDL. COMMR.) ORDER Per Dr. D.M. Misra; This is an Application seeking waiver of CENVAT Credit of Rs.62,50,685/- and equal amount of penalty imposed under Rule 15(4) of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. 2. At the outset, ld. Advocate has submitted that the Applicant had availed CENVAT Credit on the Servic .....

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..... nvoices raised on the Head Office which was registered as an Input Service Distributor under the relevant provisions of the Service Tax Rules, 1994. 4. Heard both sides and perused the records. Prima facie, we find that the Applicant had availed CENVAT Credit at their Jamuria Unit contrary to the procedures laid down under the CENVAT Credit Rules, 2004. In these circumstances, we direct the Appli .....

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