TMI Blog2015 (4) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... edit remained in doubt as to multiple claim thereon. Prima facie , when the genuinety of the claim became doubtful, it would not be possible to extend any benefit to the appellant, at this stage, but to direct pre-deposit to protect interest of Revenue. Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of 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 ₹ 4 crores (Rupees Four Crores only) in three instalments. - Decided against assessee. - ST/S/40373/2014, ST/40229/2014 - Misc. Order No. 40270/2015 - Dated:- 3-2-2015 - D N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices pertaining to others. Appellant submitted that this Bench has passed an order holding that rule should not be barrier to render substantial justice for which the ratio may be extended to this appellant also at this stage. Also it was submitted that if Department makes verification of the documents at the appropriate level that shall reconcile the situation. There is no disagreement to this proposition. At the own interest of the appellant it may do so and provide soft copies of the relevant particulars to the learned DR by 28 th Feb.'15 to transmit the same to the learned Adjudicating authority for carrying out necessary enquiries so that the dispute shall be appropriately resolved when appeal is heard upon compliance to the pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to law. Therefore, allowing credit of service tax paid shall be abuse of the process of law and shall cause deteriment to law and to Revenue. Eligibility of the appellant to Cenvat credit being questioned there should be no waiver of pre-deposit. 5. Heard both sides and perused the record. Revenue's contentions appear to have much force. They are correct to say that regulatory measure of registration is one of the essential condition for input service distribution to prevent wrongful claim of Cenvat credit by a third party in respect of the invoices issued by the service provider in the name of another Unit of the appellant. Prima facie , no substantial evidence was led by appellant to demonstrate integral connection between the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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