TMI Blog2015 (2) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. In the result, the applicant could able to make out a prima facie case for waiver of pre-deposit of dues adjudged. Consequently, all dues adjudged is waived and its recovery stayed during the pendency of the appeal - Stay granted. - Appeal No. 70098/2013 - ORDER NO : SO/76689/2014 - Dated:- 21-11-2014 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For the Appellant : Sri Ravi Raghavan, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are not registered as input service distributor, therefore, CENVAT Credit would not be admissible to the applicant on the invoices issued by M/s. ABMCPL. The Ld. Advocate argued that M/s. ABMCPL is an independent legal entity and it is neither the Head Office nor Registered office of the applicant. Therefore, there is no requirement of M/s. ABMCPL to register as an input service distributor. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice rendered by M/s. ABMCPL. It is the Revenue s argument that M/s. ABMCPL since acts as distributor of service tax paid, therefore, they are required to be registered as an input service distributor. 4. Prima facie, we do not find merit in the contention of the Revenue, in as much as, M/s. ABMCPL is a separate legal entity and cannot be considered as an extended arm of the applicant like Head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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