TMI Blog2013 (11) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... have failed to make out a prima facie case in their favour for total waiver of dues – Applicant directed to deposit 10% of the CENVAT Credit as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - APPEAL NOs.E/A/313, 920/2011 - ORDER NO.SO/71253-71254/2013 - Dated:- 30-9-2013 - DR. D.M.MISRA AND DR. I.P.LAL, JJ. FOR THE APPELLANT : SHRI K.K.ACHARYA, ADVOCATE FOR THE RESPONDENT: SHRI S.P.PAL, A.R. ORDER Per Dr. D. M. Misra; These two Application are filed seeking waiver of predeposit of CENVAT Credit of Rs.5.97 crore and equal amount of penalty (Appeal No.E/A/313/11); CENVAT Credit of Rs.53.17 lakh and penalties of Rs.2,000/- and Rs.33,66,275/- (Appeal No.E/A/920 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, Bangalore etc. The ld. AR has further submitted that since all the input services were not received at the Applicants factory nor used in or in relation to the manufacture of their finished products or to the business activity relating to the Applicants factory or office at Kolkata, District: Hooghly (WB), therefore, CENVAT Credit cannot be held admissible on the said services. The ld. AR for the Revenue has also submitted that even though a provision has been incorporated in the Service Tax Rules for registration of the Head Office/Branch Office as an input service distributor , the Applicant had not availed the said facility. Hence, it is difficult to extend the CENVAT Credit benefit to them. 4. In his rejoinder, ld. Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are included in the demand. Since the Applicant had not registered themselves as an input service distributor , prima facie, it is difficult to extend the CENVAT Credit of input service invoices in the name of their Branch Office at Kolkata. Thus, the Applicant have failed to make out a prima facie case in their favour for total waiver of dues adjudged. Keeping in view the interest of revenue, the financial hardship expressed and the principle of law settled by Hon ble Apex Court and various High Courts in disposing the stay petitions, and following our earlier view in similar circumstances, vide Order No.S-212/KOL/2013 dated 30.04.2013 in the case of B.S.N.L. vs. CCE, Jamshedpur, we direct the Applicant to deposit 10% of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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