TMI Blog2013 (12) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 - the applicant directed to deposit Rupees thirteen lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.36/2011 - ORDER NO.S-257/Kol/2013 - Dated:- 30-4-2013 - Dr. D.M. Misra and Dr. I.P. Lal, JJ. For the Appellant: Shri K. K. Anand, Advocate for For the Respondent: Shri S. Misra, Addl. Commr. (A.R.) OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n input services were disallowed by the ld. Commissioner. The ld. Advocate has submitted that during the period from April 2005 to July, 2007, it was only one Unit namely, M/s Ramrupai Balaji Steels Ltd. which subsequently, merged with M/s Jai Balaji Sponge Ltd. and later the name changed to M/s Jai Balaji Industries Ltd. The cenvat credit involved for this period is around Rs.1.27 Crores. He ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to get registered as input service distributor and issue invoices in favour of its units. Admittedly, the applicant s Head Office has not been registered as input credit distributor under the said Rules and prima-facie, we find that the cenvat credit has not been availed correctly as per the procedure laid down under the Cenvat Credit Rules, 2004. We find that the period from April ..... X X X X Extracts X X X X X X X X Extracts X X X X
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