2012 (12) TMI 1061

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..... ndent : Shri D.P. Naidu, Addl. Commissioner (AR) ORDER PER P.G. CHACKO The adjudicating authority denied CENVAT credit of over Rs. 35.4 crores on "Authorized Service Station Services" to the appellant for the period of dispute and imposed equal amount of penalty on them. The learned consultant for the appellant produces copies of two stay orders passed by this Bench vide Stay Order No.584/12 d .....

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..... appellant. 3. The main issues, however, are (a) whether the service is recognizable as an input service and (b) whether CENVAT credit thereon was deniable on the ground that the relevant invoices were not issued to the insurance company but to the vehicle owners. On these issues, the stay orders produced by the learned consultant for the appellant found to have presented a precedent to be followe .....

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