9911796707
TMI Blog2015 (4) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by equal amount of penalty as well as interest levied on the duty demanded in terms of impugned order dated 06.11.2013. 2. Learned Adjudicating authority noticed that in the course of audit of Unit of the appellant at Tuticorin, Cenvat credit taken on certain invoices failed to meet scrutiny in absence of appearance of the name of the Sterlite Industries Ltd., Tuticorin thereon. The invoices reflected the names of Units situated in Mumbai, Chinchpada, Piparia, Bangalore etc. Those Unit mentioned were registered under Service Tax law under respective jurisdictions. But appellant was not registered under Finance Act, 1994 till 09.03.2011. 3. Moving the stay application, contentions of the appellant was that all the services availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This calls for direction of pre-deposit. The decision in the cited case base on the fact situation of the case prior to legislative mandate of registration. 6. Per contra , Revenue submits that the assessee has taken input service credit in respect of the services invoiced in the name of its different units. It was a stranger to those services. There was no nexus of input service to the job working. Appellant sought registration as Input Service Distributor (ISD) with effect from 09.03.2011 . It was not at all registered for the impugned period under appeal and kept the Department in dark. It also escaped scrutiny. Accordingly, it is ineligible to take Cenvat credit without being registered with the Department. Apart from this reason, ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid by a concern other than the appellant. That crippled the appellant at this stage to advance its claim to Cenvat credit. Therefore, appellant is directed to deposit Rs. 4 crores (Rupees Four Crores only) in three instalments. The first instalment of Rs. 2 crores (Rupees Two Crores only) shall be deposited by 28 th Feb.'15, second instalment of Rs. 1 crore (Rupees One Crore only) shall be deposited by 31 st Mar.'15 and the last instalment of Rs. 1 crore (Rupees One Crore only) shall be deposited by 15 th Apr.'15. Failure to make deposit of any of the instalments shall render this order vacated and Revenue shall be at liberty to realize its dues in accordance with law. 6. On deposit of the amount directed above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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